{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/45/#60-relationships","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":"815-45","subtopic_title":"Weather Derivatives","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Fair Value Measurements and Disclosures","paragraphs":[{"citation":"815-45-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For a discussion of fair value measurements and related disclosure requirements, see Topic <a altsource=\"GUID-0C8D9651-1182-4A36-827F-0C71E4C9D9F4.ditamap\" class=\"ditamap\">820</a>.</div></div>","snippet":"For a discussion of fair value measurements and related disclosure requirements, see Topic 820.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c449031b8ab8ee87014faa383a820e13b35fe296f6aa2ccfcba4844a43fe279c","downloaded_from":"2026-09-10T01:39:52.581Z","last_downloaded_at":"2026-09-10T01:39:52.581Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480805","source_sha256":"7a666bccbbd1d21f751ecaec8cb087fa681cb9673a2aedf3c1b64457f766b3d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:727f50ab36d0f8dcba765060f8d9fa7f4dbfd5cf44b4173b372b504bac4e2bad","downloaded_from":"2026-09-10T01:39:52.581Z","last_downloaded_at":"2026-09-10T01:39:52.581Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480805","source_sha256":"7a666bccbbd1d21f751ecaec8cb087fa681cb9673a2aedf3c1b64457f766b3d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b891120f050d64db7ec126be94dd19f21ed6b9c894c6f5d53e55120a4258394","downloaded_from":"2026-09-10T01:39:52.581Z","last_downloaded_at":"2026-09-10T01:39:52.581Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480805","source_sha256":"7a666bccbbd1d21f751ecaec8cb087fa681cb9673a2aedf3c1b64457f766b3d8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b891120f050d64db7ec126be94dd19f21ed6b9c894c6f5d53e55120a4258394","downloaded_from":"2026-09-10T01:39:52.581Z","last_downloaded_at":"2026-09-10T01:39:52.581Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480805","source_sha256":"7a666bccbbd1d21f751ecaec8cb087fa681cb9673a2aedf3c1b64457f766b3d8"}}