{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/30/#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":"815-30","subtopic_title":"Cash Flow Hedges","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-30-50-1","para":"50-1","html":"
See Section 815-10-50 for overall guidance on disclosures. An entity's disclosures for every annual and interim reporting period for which a statement of financial position and a statement of financial performance is presented shall include all of the following for derivative instruments that have been designated and have qualified as cash flow hedging instruments and for the related hedged transactions:
  1. a
    Subparagraph not used.
  2. b
    A description of the transactions or other events that will result in the reclassification into earnings of gains and losses that are reported in accumulated other comprehensive income
  3. c
    The estimated net amount of the existing gains or losses that are reported in accumulated other comprehensive income at the reporting date that is expected to be reclassified into earnings within the next 12 months
  4. d
    The maximum length of time over which the entity is hedging its exposure to the variability in future cash flows for forecasted transactions excluding those forecasted transactions related to the payment of variable interest on existing financial instruments
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2017-12.
","snippet":"See Section 815-10-50 for overall guidance on disclosures. An entity's disclosures for every annual and interim reporting period for which a statement of financial position and a statement of financial performance is pre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:914e6e06ae17670241a480b0bdcd0843ccf40b37a6100423a7905e4dde184d2d","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}},{"citation":"815-30-50-2","para":"50-2","html":"
As part of the disclosures of accumulated other comprehensive income, pursuant to paragraphs 220-10-45-14 through 45-14A, an entity shall separately disclose all of the following:
  1. a
    The beginning and ending accumulated derivative instrument gain or loss
  2. b
    The related net change associated with current period hedging transactions
  3. c
    The net amount of any reclassification into earnings
  4. d
    The difference between the change in fair value of an excluded component and the initial value of that excluded component recognized in earnings under a systematic and rational method in accordance with paragraph 815-20-25-83A.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1As part of the disclosures of accumulated other comprehensive income, pursuant to paragraphs 220-10-45-14 through 45-14A, an entity shall separately disclose all of the following in interim and annual reporting periods:
  1. a
    The beginning and ending accumulated derivative instrument gain or loss
  2. b
    The related net change associated with current period hedging transactions
  3. c
    The net amount of any reclassification into earnings
  4. d
    The difference between the change in fair value of an excluded component and the initial value of that excluded component recognized in earnings under a systematic and rational method in accordance with paragraph 815-20-25-83A.
","snippet":"As part of the disclosures of accumulated other comprehensive income, pursuant to paragraphs 220-10-45-14 through 45-14A, an entity shall separately disclose all of the following:\n(a) The beginning and ending accumulated…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ea7c7a56056b29b9f1ac100881081a291c8989262e0794df94e316dfe62c2e6","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}},{"citation":"815-30-50-3","para":"50-3","html":"
For guidance on qualitative disclosures, see paragraph 815-10-50-5.
","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:cb646e87eea1976ac20a0f08c2f3a62b6ab8dd9e9fc93c356280d1a8f9060471","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbbd95489e743dba55e86d5c901ed548362a55c87ee6944001d0bdf10b998361","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}},{"block":null,"heading":"Disclosed Amount to Be Reclassified into Earnings","paragraphs":[{"citation":"815-30-50-4","para":"50-4","html":"
The amount required to be disclosed under paragraph 815-30-50-1(c) (the estimated net amount of the existing gains or losses that are reported in accumulated other comprehensive income at the reporting date that is expected to be reclassified into earnings within the next 12 months) could be greater than or less than the net amount reported in accumulated other comprehensive income.
","snippet":"The amount required to be disclosed under paragraph 815-30-50-1(c) (the estimated net amount of the existing gains or losses that are reported in accumulated other comprehensive income at the reporting date that is expec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abee34c51a2714c1b1458957d40b9ff4c9ec02ea60def3d7fde608c2b78ed514","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}},{"citation":"815-30-50-5","para":"50-5","html":"
To measure the amount of other comprehensive income to be reclassified into earnings in the coming 12 months if multiple cash flow exposures are designated as the hedged items for a single derivative instrument, the total amount reported in other comprehensive income (as determined in accordance with paragraph 815-30-35-3(b)) for the hedging relationship first shall be allocated to each of the forecasted transactions (hedged items) within the hedging relationship.
","snippet":"To measure the amount of other comprehensive income to be reclassified into earnings in the coming 12 months if multiple cash flow exposures are designated as the hedged items for a single derivative instrument, the tota…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3420adc7566fce3bb827f44925ddd32f98874c8e97e6f9f1b77307a334d2362f","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}},{"citation":"815-30-50-6","para":"50-6","html":"
The allocation method used shallbe applied consistently. After the amount reported in other comprehensive income has been allocated to each of the forecasted transactions within the hedging relationship, the entity shall sum those estimated amounts to be reclassified into earnings in the coming 12 months.
","snippet":"The allocation method used shallbe applied consistently. After the amount reported in other comprehensive income has been allocated to each of the forecasted transactions within the hedging relationship, the entity shall…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14211345d7e21936d64f032d57180d362e4948350f354c17cce6ca504a4904fe","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a91e082730f03f96285d135657d97e7779f0e431fe65a6163cf3e776bc4fbee8","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d73a1fa95d05d0decda540ffda6fa1994dd72277a1e5d71be694299f4ad81e2","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d73a1fa95d05d0decda540ffda6fa1994dd72277a1e5d71be694299f4ad81e2","downloaded_from":"2026-09-10T01:38:00.587Z","last_downloaded_at":"2026-09-10T01:38:00.587Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480870","source_sha256":"afbd8d18a581fe647f4eb7b2553ad24fb94d4bb8b4c4ff71f7d48b41c0036fcd"}}