# ASC 815-35-50: Derivatives and Hedging — Net Investment Hedges — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/35/#50-disclosure)

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## ASC 815-35-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/815/35/#50-disclosure)

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##### [815-35-50-1](https://asc.understandingaccounting.org/asc/815/35/#815-35-50-1)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [815-35-50-2](https://asc.understandingaccounting.org/asc/815/35/#815-35-50-2)

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[Paragraph superseded by Accounting Standards Update No. 2017-12](https://asc.understandingaccounting.org/updates/asu-2017-12/).