# ASC 815-30-50: Derivatives and Hedging — Cash Flow Hedges — 50 Disclosure Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/815/30/#50-disclosure) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:38:00.587Z to 2026-09-10T01:38:00.587Z Record version: sha256:7d73a1fa95d05d0decda540ffda6fa1994dd72277a1e5d71be694299f4ad81e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 815-30-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/815/30/#50-disclosure) SEC content: no ##### [815-30-50-1](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:38:00.587Z to 2026-09-10T01:38:00.587Z Record version: sha256:914e6e06ae17670241a480b0bdcd0843ccf40b37a6100423a7905e4dde184d2d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/glossary/d/#derivative-instrument "Paragraphs 815-10-15-83815-10-15-84815-10-15-85815-10-15-86815-10-15-87815-10-15-88815-10-15-89815-10-15-90815-10-15-91815-10-15-92815-10-15-93815-10-15-94815-10-15-95815-10-15-96815-10-15-97815-10-15-98815-10-15-99815-10-15-100815-10-15-101815-10-15-102815-10-15-103815-10-15-104815-10-15-105815-10-15-106815-10-15-107815-10-15-108815-10-15-109815-10-15-110815-10-15-111815-10-15-112815-10-15-113815-10-15-114815-10-15-115815-10-15-116815-10-15-117815-10-15-118815-10-15-119815-10-15-120815-10-15-121815-10-15-122815-10-15-123815-10-15-124815-10-15-125815-10-15-126815-10-15-127815-10-15-128815-10-15-129815-10-15-130815-10-15-131815-10-15-132815-10-15-133815-10-15-134815-10-15-135815-10-15-136815-10-15-137815-10-15-138815-10-15-139 define the term derivative instrument.") that have been designated and have qualified as cash flow hedging instruments and for the related hedged [transactions](https://asc.understandingaccounting.org/glossary/t/#transaction "An external event involving transfer of something of value (future economic benefit) between two (or more) entities. (See FASB Concepts Statement No. 6, Elements of Financial Statements.)(P) December 16, 2024; (N) December 16, 2025105-10-65-9An external event involving transfer of something of value (future economic benefit) between two (or more) entities."): 1. a [Subparagraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). 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](https://asc.understandingaccounting.org/glossary/f/#forecasted-transaction "A transaction that is expected to occur for which there is no firm commitment. Because no transaction or event has yet occurred and the transaction or event when it occurs will be at the prevailing market price, a forecasted transaction does not give an entity any present rights to future benefits or a present obligation for future sacrifices.") excluding those forecasted transactions related to the payment of variable interest on existing [financial instruments](https://asc.understandingaccounting.org/glossary/f/#financial-instrument "Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity.") 5. e [Subparagraph superseded by Accounting Standards Update No. 2017-12](https://asc.understandingaccounting.org/updates/asu-2017-12/). ##### [815-30-50-2](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-2) Pending content: yes Source downloaded (UTC): 2026-09-10T01:38:00.587Z to 2026-09-10T01:38:00.587Z Record version: sha256:0ea7c7a56056b29b9f1ac100881081a291c8989262e0794df94e316dfe62c2e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. As part of the disclosures of accumulated other comprehensive income, pursuant to paragraphs [220-10-45-14 through 45-14A](https://asc.understandingaccounting.org/asc/220/10/#220-10-45-14), 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](https://asc.understandingaccounting.org/asc/815/20/#815-20-25-83A). Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance: [270-10-65-1](https://asc.understandingaccounting.org/asc/270/10/#270-10-65-1)As part of the disclosures of accumulated other comprehensive income, pursuant to paragraphs [220-10-45-14 through 45-14A](https://asc.understandingaccounting.org/asc/220/10/#220-10-45-14), 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](https://asc.understandingaccounting.org/asc/815/20/#815-20-25-83A). ##### [815-30-50-3](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:38:00.587Z to 2026-09-10T01:38:00.587Z Record version: sha256:cb646e87eea1976ac20a0f08c2f3a62b6ab8dd9e9fc93c356280d1a8f9060471 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance on qualitative disclosures, see paragraph [815-10-50-5](https://asc.understandingaccounting.org/asc/815/10/#815-10-50-5). #### Disclosed Amount to Be Reclassified into Earnings ##### [815-30-50-4](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:38:00.587Z to 2026-09-10T01:38:00.587Z Record version: sha256:abee34c51a2714c1b1458957d40b9ff4c9ec02ea60def3d7fde608c2b78ed514 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The amount required to be disclosed under paragraph [815-30-50-1(c)](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-1) (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. ##### [815-30-50-5](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:38:00.587Z to 2026-09-10T01:38:00.587Z Record version: sha256:3420adc7566fce3bb827f44925ddd32f98874c8e97e6f9f1b77307a334d2362f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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)](https://asc.understandingaccounting.org/asc/815/30/#815-30-35-3)) for the hedging relationship first shall be allocated to each of the forecasted transactions (hedged items) within the hedging relationship. ##### [815-30-50-6](https://asc.understandingaccounting.org/asc/815/30/#815-30-50-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:38:00.587Z to 2026-09-10T01:38:00.587Z Record version: sha256:14211345d7e21936d64f032d57180d362e4948350f354c17cce6ca504a4904fe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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.