{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/820/10/#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":"820","topic_title":"Fair Value Measurement","subtopic":"820-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Financial Instruments","paragraphs":[{"citation":"820-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> disclosures about financial instruments, see Section <a altsource=\"GUID-B4EA087A-6E21-41BE-A5F1-933602E44595.ditamap\" class=\"ditamap\">825-10-50</a>.</div> </div>","snippet":"For guidance on fair value disclosures about financial instruments, see Section 825-10-50.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:002b8427c205697b9f5b0c6c2d4f51c1487da949dbf3be2309ad10bd250382dd","downloaded_from":"2026-09-10T01:43:40.153Z","last_downloaded_at":"2026-09-10T01:43:40.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482053","source_sha256":"f6c91f5c814e3a81dfa9499722320c9655bb9cf3ed763bc5e3895c3b30a06bd8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6a7191cb5f79e76d4b3f48eef2606764811643319eaef89950c2c071711547e","downloaded_from":"2026-09-10T01:43:40.153Z","last_downloaded_at":"2026-09-10T01:43:40.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482053","source_sha256":"f6c91f5c814e3a81dfa9499722320c9655bb9cf3ed763bc5e3895c3b30a06bd8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd8c31b1d8f0c71ca823c6730e9f2b72c57ce21808bc474ae3ad580a119ccab","downloaded_from":"2026-09-10T01:43:40.153Z","last_downloaded_at":"2026-09-10T01:43:40.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482053","source_sha256":"f6c91f5c814e3a81dfa9499722320c9655bb9cf3ed763bc5e3895c3b30a06bd8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd8c31b1d8f0c71ca823c6730e9f2b72c57ce21808bc474ae3ad580a119ccab","downloaded_from":"2026-09-10T01:43:40.153Z","last_downloaded_at":"2026-09-10T01:43:40.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482053","source_sha256":"f6c91f5c814e3a81dfa9499722320c9655bb9cf3ed763bc5e3895c3b30a06bd8"}}