# ASC 815-35-00: Derivatives and Hedging — Net Investment Hedges — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/815/35/#00-status) 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): 2026-09-10T01:38:18.840Z to 2026-09-10T01:38:18.840Z Record version: sha256:1a0aa73decffe8e8074cbb5e60ad0f61794d7db592978e029f25185f14233e5f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 815-35-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/815/35/#00-status) SEC content: no ##### [815-35-00-1](https://asc.understandingaccounting.org/asc/815/35/#815-35-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:38:18.840Z to 2026-09-10T01:38:18.840Z Record version: sha256:2f82440a134134bd59a875336d12809d1bfa38e289174a9264056370f054239a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Other Comprehensive IncomeAddedMaintenance Update 2014-20 (PDF)09/29/2014
Spot RateAddedAccounting Standards Update No. 2014-0603/14/2014
815-35-05-1AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-1AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-1AmendedMaintenance Update 2014-20 (PDF)09/29/2014
815-35-35-3 through 35-5
AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-4AAddedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-5AmendedAccounting Standards Update No. 2014-0603/14/2014
815-35-35-5AAddedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-5BAddedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-7AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-9 through 35-14
AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-15SupersededAccounting Standards Update No. 2017-1208/28/2017
815-35-35-16SupersededAccounting Standards Update No. 2017-1208/28/2017
815-35-35-17AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-17AAddedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-18 through 35-21
AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-35-20AmendedAccounting Standards Update No. 2012-0410/01/2012
815-35-35-22 through 35-25
SupersededAccounting Standards Update No. 2017-1208/28/2017
815-35-35-26AmendedAccounting Standards Update No. 2017-1208/28/2017
815-35-40-1AddedAccounting Standards Update No. 2017-1208/28/2017
815-35-50-2SupersededAccounting Standards Update No. 2017-1208/28/2017