{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/30/#15-scope-and-scope-exceptions","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":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"815-30-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in Subtopic <a altsource=\"GUID-833E0BEF-54EA-4A70-A256-093762A05A13.ditamap\" class=\"ditamap\">815-20</a>, see Section <a altsource=\"GUID-DAFD58DC-8196-40D5-9428-63D26B2AC9C3.ditamap\" class=\"ditamap\">815-20-15</a>, with specific exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in Subtopic 815-20, see Section 815-20-15, with specific exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fa6ab74bb6da109c1fb0a4d9740f29742652ae47d6862c062696825f75c3027","downloaded_from":"2026-09-10T01:37:42.153Z","last_downloaded_at":"2026-09-10T01:37:42.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481046","source_sha256":"ab262f821947a4b4d4c598cd2ca51aea6ffee0066bb6ebd1c17ad4317753e7a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e88f45f045bfb7bdb002b1b07a6d36242b3309725f98f04040b0cfd8127b38ac","downloaded_from":"2026-09-10T01:37:42.153Z","last_downloaded_at":"2026-09-10T01:37:42.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481046","source_sha256":"ab262f821947a4b4d4c598cd2ca51aea6ffee0066bb6ebd1c17ad4317753e7a7"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"815-30-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic does not apply to the following entities:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_BC6136B8-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Entities that do not report earnings. </span></span><span class=\"sfragment\" id=\"sfr_BC61385B-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Those entities are not permitted to use <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 hedge</span></a> accounting because they do not report earnings separately. </span></span></div></li></ol></div></div>","snippet":"The guidance in this Subtopic does not apply to the following entities:\n(a) Entities that do not report earnings. Those entities are not permitted to use cash flow hedge accounting because they do not report earnings sep…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89365537363f54d490b983de75782fa90a38848d789ce8491a7aad08336d74d9","downloaded_from":"2026-09-10T01:37:42.153Z","last_downloaded_at":"2026-09-10T01:37:42.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481046","source_sha256":"ab262f821947a4b4d4c598cd2ca51aea6ffee0066bb6ebd1c17ad4317753e7a7"}},{"citation":"815-30-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_BC6139BC-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Consistent with the provisions of Topic <a altsource=\"GUID-7D6E748A-8E8A-4AF3-A450-7776B7B60801.ditamap\" class=\"ditamap\">958</a>, this Subtopic does not prescribe how a not-for-profit entity (NFP) should determine the components of an operating measure, if one is presented. </span></span>For guidance on the application of this Subtopic by not-for-profit health care entities, see Subtopic <a altsource=\"GUID-58E27026-DA5A-4B43-B23E-2AA121DB2507.ditamap\" class=\"ditamap\">954-815</a>.</div></div>","snippet":"Consistent with the provisions of Topic 958, this Subtopic does not prescribe how a not-for-profit entity (NFP) should determine the components of an operating measure, if one is presented. For guidance on the applicatio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc6ff64490445722339b302dec09f2698b5e90684e3763d8db5d223935b97458","downloaded_from":"2026-09-10T01:37:42.153Z","last_downloaded_at":"2026-09-10T01:37:42.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481046","source_sha256":"ab262f821947a4b4d4c598cd2ca51aea6ffee0066bb6ebd1c17ad4317753e7a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eea05c3b229790ebd270097fe44f52e8b52953b49bdff1347c26160aeda2a96","downloaded_from":"2026-09-10T01:37:42.153Z","last_downloaded_at":"2026-09-10T01:37:42.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481046","source_sha256":"ab262f821947a4b4d4c598cd2ca51aea6ffee0066bb6ebd1c17ad4317753e7a7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee6f638a874d4d5b47ab223a87c20a8a52cb94990458ac6fa7658cb2d6517cc","downloaded_from":"2026-09-10T01:37:42.153Z","last_downloaded_at":"2026-09-10T01:37:42.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481046","source_sha256":"ab262f821947a4b4d4c598cd2ca51aea6ffee0066bb6ebd1c17ad4317753e7a7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee6f638a874d4d5b47ab223a87c20a8a52cb94990458ac6fa7658cb2d6517cc","downloaded_from":"2026-09-10T01:37:42.153Z","last_downloaded_at":"2026-09-10T01:37:42.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481046","source_sha256":"ab262f821947a4b4d4c598cd2ca51aea6ffee0066bb6ebd1c17ad4317753e7a7"}}