{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/20/#50-disclosure","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"815","topic_title":"Derivatives and Hedging","subtopic":"815-20","subtopic_title":"Hedging—General","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-20-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Section <a altsource=\"GUID-1E7AEC82-5A44-4DAB-9A99-3AF4A5007CA0.ditamap\" class=\"ditamap\">815-10-50</a> for overall guidance on disclosures about derivative instruments used in hedging activities. <span class=\"sfragment\" id=\"sfr_AEBE2938-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on disclosures about instruments used to mitigate the income statement effect of changes in <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> of servicing assets and servicing liabilities, see paragraph <a href=\"/asc/860/50/#860-50-50-2\" class=\"xref\">860-50-50-2(b)</a>. </span></span><span class=\"sfragment\" id=\"sfr_AEBE2A45-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on encouraged disclosure of quantitative information about instruments used to manage the risks inherent in servicing assets and servicing liabilities, see paragraph <a href=\"/asc/860/50/#860-50-50-2\" class=\"xref\">860-50-50-2</a>. </span></span></div></div>","snippet":"See Section 815-10-50 for overall guidance on disclosures about derivative instruments used in hedging activities. For guidance on disclosures about instruments used to mitigate the income statement effect of changes in …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba727ec8610c61e4fccc43751c4d4fee029ac41c71c671d2fd0d1188ea0625cf","downloaded_from":"2026-09-10T01:36:53.139Z","last_downloaded_at":"2026-09-10T01:36:53.139Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480591","source_sha256":"3b28322feb2314a59a160b52b1e13c2cc64956c83b3cac3f345e65187445c1d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3562bead83060c1ef343f152657c21e22e6e9e0eb608f6b4ff3a62c8a8f8ff2d","downloaded_from":"2026-09-10T01:36:53.139Z","last_downloaded_at":"2026-09-10T01:36:53.139Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480591","source_sha256":"3b28322feb2314a59a160b52b1e13c2cc64956c83b3cac3f345e65187445c1d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c76b746bf7af1916e1032223fa4424f1690b901f0fbf010dd33a3023ca8015f","downloaded_from":"2026-09-10T01:36:53.139Z","last_downloaded_at":"2026-09-10T01:36:53.139Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480591","source_sha256":"3b28322feb2314a59a160b52b1e13c2cc64956c83b3cac3f345e65187445c1d4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c76b746bf7af1916e1032223fa4424f1690b901f0fbf010dd33a3023ca8015f","downloaded_from":"2026-09-10T01:36:53.139Z","last_downloaded_at":"2026-09-10T01:36:53.139Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480591","source_sha256":"3b28322feb2314a59a160b52b1e13c2cc64956c83b3cac3f345e65187445c1d4"}}