{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/25/#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":"815-25","subtopic_title":"Fair Value Hedges","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-25-50-1","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.<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2017-12</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2017-12/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2017-12</a>.</div></li></ol></div> </div>","snippet":"See Section 815-10-50 for overall guidance on disclosures.\n(a) Subparagraph superseded by Accounting Standards Update No. 2017-12.\n(b) Subparagraph superseded by Accounting Standards Update No. 2017-12.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5da967eb13fdc006546abcc029729cdcdb0a7fe6104d2865c395dfd6630c6d3","downloaded_from":"2026-09-10T01:37:25.983Z","last_downloaded_at":"2026-09-10T01:37:25.983Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480238","source_sha256":"9ad6638e63ad135398e28d5a079e3b91ffd2ad647cb2d6d59bdbb43bcfb7acab"}},{"citation":"815-25-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on qualitative disclosures, see paragraph <a href=\"/asc/815/10/#815-10-50-5\" class=\"xref\">815-10-50-5</a>.</div> </div>","snippet":"For guidance on qualitative disclosures, see paragraph 815-10-50-5.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22970ecf8fd79c349bbf80ace3a2a132c97b9befce6370108f948aedbf8cc806","downloaded_from":"2026-09-10T01:37:25.983Z","last_downloaded_at":"2026-09-10T01:37:25.983Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480238","source_sha256":"9ad6638e63ad135398e28d5a079e3b91ffd2ad647cb2d6d59bdbb43bcfb7acab"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e383c4baaeba69d4136bf7d5fe0538e8c0978bdea9afa1b82da251a7c058a846","downloaded_from":"2026-09-10T01:37:25.983Z","last_downloaded_at":"2026-09-10T01:37:25.983Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480238","source_sha256":"9ad6638e63ad135398e28d5a079e3b91ffd2ad647cb2d6d59bdbb43bcfb7acab"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a67dd1bd54460237a3bcf9008de0b4579b54018ddee6991857a6ae1b68f6d3c2","downloaded_from":"2026-09-10T01:37:25.983Z","last_downloaded_at":"2026-09-10T01:37:25.983Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480238","source_sha256":"9ad6638e63ad135398e28d5a079e3b91ffd2ad647cb2d6d59bdbb43bcfb7acab"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a67dd1bd54460237a3bcf9008de0b4579b54018ddee6991857a6ae1b68f6d3c2","downloaded_from":"2026-09-10T01:37:25.983Z","last_downloaded_at":"2026-09-10T01:37:25.983Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480238","source_sha256":"9ad6638e63ad135398e28d5a079e3b91ffd2ad647cb2d6d59bdbb43bcfb7acab"}}