# ASC 815-958-55: Derivatives and Hedging — Not-for-Profit Entities — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/958/#55-implementation-guidance-and-illustrations)

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## ASC 815-958-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/815/958/#55-implementation-guidance-and-illustrations)

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##### [815-958-55-1](https://asc.understandingaccounting.org/asc/815/958/#815-958-55-1)

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See Example 2 (paragraphs

[958-30-55-6 through 55-29](https://asc.understandingaccounting.org/asc/958/30/#958-30-55-6)

) for 8 cases that provide an understanding of the applicability of paragraphs

[958-30-25-7 through 25-14](https://asc.understandingaccounting.org/asc/958/30/#958-30-25-7)

to various split-interest agreements.