{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/30/#sec-00-status","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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-30-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6784973-166037\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/815/30/#815-30-S45-1\" class=\"xref\">815-30-S45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Accounting Standards Update No. 2010-04</a></td><td class=\"entry\">01/15/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n815-30-S45-1 | Superseded | Accounting Standards Update No. 2010-04 | 01/15/2010 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ea6fe28db0f3eebe6f43462e32e55d7679d03c03c60b7afa9cfa1936e741abc","downloaded_from":"2026-09-10T01:38:12.078Z","last_downloaded_at":"2026-09-10T01:38:12.078Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479569","source_sha256":"173b321c85b6d045bb5cb83eb8cb020a4f86699f6e9de9d42fe2f8cb5647b003"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fefd1ab394a0aecfdfd3f44ec9b4c65d072572571d6c9ce634f01dc590b1b2d0","downloaded_from":"2026-09-10T01:38:12.078Z","last_downloaded_at":"2026-09-10T01:38:12.078Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479569","source_sha256":"173b321c85b6d045bb5cb83eb8cb020a4f86699f6e9de9d42fe2f8cb5647b003"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:813756b8e5b66dd978365e5bff8ea92843a7564b830941b373315353fd25736a","downloaded_from":"2026-09-10T01:38:12.078Z","last_downloaded_at":"2026-09-10T01:38:12.078Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479569","source_sha256":"173b321c85b6d045bb5cb83eb8cb020a4f86699f6e9de9d42fe2f8cb5647b003"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:813756b8e5b66dd978365e5bff8ea92843a7564b830941b373315353fd25736a","downloaded_from":"2026-09-10T01:38:12.078Z","last_downloaded_at":"2026-09-10T01:38:12.078Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479569","source_sha256":"173b321c85b6d045bb5cb83eb8cb020a4f86699f6e9de9d42fe2f8cb5647b003"}}