# ASC 815-45-60: Derivatives and Hedging — Weather Derivatives — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/45/#60-relationships)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T01:39:52.581Z to 2026-09-10T01:39:52.581Z

Record version: sha256:6b891120f050d64db7ec126be94dd19f21ed6b9c894c6f5d53e55120a4258394

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 815-45-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/815/45/#60-relationships)

SEC content: no

#### Fair Value Measurements and Disclosures

##### [815-45-60-1](https://asc.understandingaccounting.org/asc/815/45/#815-45-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:39:52.581Z to 2026-09-10T01:39:52.581Z

Record version: sha256:c449031b8ab8ee87014faa383a820e13b35fe296f6aa2ccfcba4844a43fe279c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For a discussion of fair value measurements and related disclosure requirements, see Topic 820.