{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/35/#25-recognition","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":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-35-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Section <a altsource=\"GUID-C1AE18BF-4570-4E68-9110-2CD3F859168A.ditamap\" class=\"ditamap\">815-20-25</a> for the criteria under which an entity may designate a net investment hedge.</div></div>","snippet":"See Section 815-20-25 for the criteria under which an entity may designate a net investment hedge.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab0e0380363696b889fde6c1ff6ad1be9918ede586acd1739299c51d84542946","downloaded_from":"2026-09-10T01:38:30.031Z","last_downloaded_at":"2026-09-10T01:38:30.031Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480673","source_sha256":"d9792c2e06d14b0edc38e0fdca36a8ff0cbdfafa3870f258c40d30da7e41fe22"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a25d1e4a2d1af04a638b3caacea0fcbd941cc970409f4ff2a34f8a4437779fc","downloaded_from":"2026-09-10T01:38:30.031Z","last_downloaded_at":"2026-09-10T01:38:30.031Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480673","source_sha256":"d9792c2e06d14b0edc38e0fdca36a8ff0cbdfafa3870f258c40d30da7e41fe22"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5f8b3eb1f66d408a53a3e9e8e7e1ac26ab405b9406f678ce53d5d2b31c27b06","downloaded_from":"2026-09-10T01:38:30.031Z","last_downloaded_at":"2026-09-10T01:38:30.031Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480673","source_sha256":"d9792c2e06d14b0edc38e0fdca36a8ff0cbdfafa3870f258c40d30da7e41fe22"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5f8b3eb1f66d408a53a3e9e8e7e1ac26ab405b9406f678ce53d5d2b31c27b06","downloaded_from":"2026-09-10T01:38:30.031Z","last_downloaded_at":"2026-09-10T01:38:30.031Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480673","source_sha256":"d9792c2e06d14b0edc38e0fdca36a8ff0cbdfafa3870f258c40d30da7e41fe22"}}