# ASC 820-10-60: Fair Value Measurement — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/820/10/#60-relationships)

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## ASC 820-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/820/10/#60-relationships)

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#### Financial Instruments

##### [820-10-60-1](https://asc.understandingaccounting.org/asc/820/10/#820-10-60-1)

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For guidance on [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.") disclosures about financial instruments, see Section 825-10-50.