# ASC 815-35-25: Derivatives and Hedging — Net Investment Hedges — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/35/#25-recognition)

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## ASC 815-35-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/815/35/#25-recognition)

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##### [815-35-25-1](https://asc.understandingaccounting.org/asc/815/35/#815-35-25-1)

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See Section 815-20-25 for the criteria under which an entity may designate a net investment hedge.