# ASC 815-20-50: Derivatives and Hedging — Hedging—General — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/20/#50-disclosure)

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## ASC 815-20-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/815/20/#50-disclosure)

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##### [815-20-50-1](https://asc.understandingaccounting.org/asc/815/20/#815-20-50-1)

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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 [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.") of servicing assets and servicing liabilities, see paragraph [860-50-50-2(b)](https://asc.understandingaccounting.org/asc/860/50/#860-50-50-2). For guidance on encouraged disclosure of quantitative information about instruments used to manage the risks inherent in servicing assets and servicing liabilities, see paragraph [860-50-50-2](https://asc.understandingaccounting.org/asc/860/50/#860-50-50-2).