{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/30/#sec-45-other-presentation-matters","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":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-30-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2010-04/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2010-04</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2010-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77b06b3313454496960f7c8f72f6c120597ef1f0c0a62d3ddc734bb867f219e3","downloaded_from":"2026-09-10T01:38:16.160Z","last_downloaded_at":"2026-09-10T01:38:16.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479538","source_sha256":"8f80598f008e0e8c44320b5a7629ea4097d00bade57c9e21da3e6637241f5b9d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab9b8d9328787372f207af530470164a4c17a38597ece50082785e20ecbcfc8b","downloaded_from":"2026-09-10T01:38:16.160Z","last_downloaded_at":"2026-09-10T01:38:16.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479538","source_sha256":"8f80598f008e0e8c44320b5a7629ea4097d00bade57c9e21da3e6637241f5b9d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81988c14bc9f43ac6aae309de7b656ebaf6e94160908dfe1e16c95454fb2cf59","downloaded_from":"2026-09-10T01:38:16.160Z","last_downloaded_at":"2026-09-10T01:38:16.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479538","source_sha256":"8f80598f008e0e8c44320b5a7629ea4097d00bade57c9e21da3e6637241f5b9d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81988c14bc9f43ac6aae309de7b656ebaf6e94160908dfe1e16c95454fb2cf59","downloaded_from":"2026-09-10T01:38:16.160Z","last_downloaded_at":"2026-09-10T01:38:16.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479538","source_sha256":"8f80598f008e0e8c44320b5a7629ea4097d00bade57c9e21da3e6637241f5b9d"}}