{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/35/#05-overview-and-background","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":"815-35","subtopic_title":"Net Investment Hedges","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-35-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides incremental guidance on accounting for and financial reporting of hedges of a net investment in a foreign operation established under the criteria in Subtopic <a altsource=\"GUID-833E0BEF-54EA-4A70-A256-093762A05A13.ditamap\" class=\"ditamap\">815-20</a>, <span class=\"sfragment\" id=\"sfr_C07DCB9C-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">such as subsequent measurement and dedesignation of a hedging relationship.</span></span></div> </div>","snippet":"This Subtopic provides incremental guidance on accounting for and financial reporting of hedges of a net investment in a foreign operation established under the criteria in Subtopic 815-20, such as subsequent measurement…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a88ac840e73e26f86edac7832d70a5b8e19fc249ebe6c026e5828d5c9676fc4","downloaded_from":"2026-09-10T01:38:20.733Z","last_downloaded_at":"2026-09-10T01:38:20.733Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480753","source_sha256":"93e21389594407c5a5f4e370fe6c5247fa5d2aa0628d7c34d188fa487c0b1242"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81d14b42ac6b7c5e69c77db936c72f0f63f38564cd8ecb5dfee035da5ca390b","downloaded_from":"2026-09-10T01:38:20.733Z","last_downloaded_at":"2026-09-10T01:38:20.733Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480753","source_sha256":"93e21389594407c5a5f4e370fe6c5247fa5d2aa0628d7c34d188fa487c0b1242"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bab1491d3c0431807c919887d65136d10dc6811eefb9e4dd685767df7dbd8c0","downloaded_from":"2026-09-10T01:38:20.733Z","last_downloaded_at":"2026-09-10T01:38:20.733Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480753","source_sha256":"93e21389594407c5a5f4e370fe6c5247fa5d2aa0628d7c34d188fa487c0b1242"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bab1491d3c0431807c919887d65136d10dc6811eefb9e4dd685767df7dbd8c0","downloaded_from":"2026-09-10T01:38:20.733Z","last_downloaded_at":"2026-09-10T01:38:20.733Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480753","source_sha256":"93e21389594407c5a5f4e370fe6c5247fa5d2aa0628d7c34d188fa487c0b1242"}}