{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/30/#05-overview-and-background","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":"815-30","subtopic_title":"Cash Flow Hedges","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-30-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides incremental guidance on accounting for and financial reporting of <a href=\"/glossary/c/#cash-flow-hedge\" class=\"term\" title=\"A hedge of the exposure to variability in the cash flows of a recognized asset or liability, or of a forecasted transaction, that is attributable to a particular risk.\"><span>cash flow hedges</span></a> established under the criteria in Subtopic<a altsource=\"GUID-833E0BEF-54EA-4A70-A256-093762A05A13.ditamap\" class=\"ditamap\">815-20</a><span class=\"sfragment\" id=\"sfr_BC57E60F-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">such as subsequent measurement and dedesignation of a hedging relationship. Implementation guidance and examples specific to cash flow hedges are included in both Subtopic <a altsource=\"GUID-833E0BEF-54EA-4A70-A256-093762A05A13.ditamap\" class=\"ditamap\">815-20</a> and this Subtopic.</span></span></div> </div>","snippet":"This Subtopic provides incremental guidance on accounting for and financial reporting of cash flow hedges established under the criteria in Subtopic815-20such as subsequent measurement and dedesignation of a hedging rela…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81b1fe46529a98a9ff1e83aba02e1725a8c03ed3c6a8b4bf8c0b666b9af41068","downloaded_from":"2026-09-10T01:37:38.874Z","last_downloaded_at":"2026-09-10T01:37:38.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481077","source_sha256":"2f8aeb032d3e353337c0444d33759a813ac5be84671cbb59f7f5c4317652160f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9fac3c244d2d37d54821e08111ddf7de05997121601a7fa8fb44044ca135bfc","downloaded_from":"2026-09-10T01:37:38.874Z","last_downloaded_at":"2026-09-10T01:37:38.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481077","source_sha256":"2f8aeb032d3e353337c0444d33759a813ac5be84671cbb59f7f5c4317652160f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4327e1cac2a981b08428d97707bec73f19be5f0c23c8812455910e1bfcffc00e","downloaded_from":"2026-09-10T01:37:38.874Z","last_downloaded_at":"2026-09-10T01:37:38.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481077","source_sha256":"2f8aeb032d3e353337c0444d33759a813ac5be84671cbb59f7f5c4317652160f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4327e1cac2a981b08428d97707bec73f19be5f0c23c8812455910e1bfcffc00e","downloaded_from":"2026-09-10T01:37:38.874Z","last_downloaded_at":"2026-09-10T01:37:38.874Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481077","source_sha256":"2f8aeb032d3e353337c0444d33759a813ac5be84671cbb59f7f5c4317652160f"}}