# ASC 815-25-50: Derivatives and Hedging — Fair Value Hedges — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/25/#50-disclosure)

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## ASC 815-25-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/815/25/#50-disclosure)

SEC content: no

##### [815-25-50-1](https://asc.understandingaccounting.org/asc/815/25/#815-25-50-1)

Pending content: no

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See Section 815-10-50 for overall guidance on disclosures.

1.  a
    
    [Subparagraph superseded by Accounting Standards Update No. 2017-12](https://asc.understandingaccounting.org/updates/asu-2017-12/).
    
2.  b
    
    [Subparagraph superseded by Accounting Standards Update No. 2017-12](https://asc.understandingaccounting.org/updates/asu-2017-12/).

##### [815-25-50-2](https://asc.understandingaccounting.org/asc/815/25/#815-25-50-2)

Pending content: no

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For guidance on qualitative disclosures, see paragraph [815-10-50-5](https://asc.understandingaccounting.org/asc/815/10/#815-10-50-5).