# ASC 848-40-00: Reference Rate Reform — Fair Value Hedges — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/40/#00-status)

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## ASC 848-40-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/848/40/#00-status)

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##### [848-40-00-1](https://asc.understandingaccounting.org/asc/848/40/#848-40-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL122633444-237857"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-05-1" class="xref">848-40-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-04/" class="xref">Accounting Standards Update No. 2020-04</a></td><td class="entry">03/12/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-05-1" class="xref">848-40-05-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-04/" class="xref">Accounting Standards Update No. 2020-04</a></td><td class="entry">03/12/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-15-1" class="xref">848-40-15-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-04/" class="xref">Accounting Standards Update No. 2020-04</a></td><td class="entry">03/12/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-15-1" class="xref">848-40-15-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-04/" class="xref">Accounting Standards Update No. 2020-04</a></td><td class="entry">03/12/2020</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-25-1" class="xref">848-40-25-1 through 25-9</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-04/" class="xref">Accounting Standards Update No. 2020-04</a></td><td class="entry">03/12/2020</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-25-1" class="xref">848-40-25-1 through 25-9</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-04/" class="xref">Accounting Standards Update No. 2020-04</a></td><td class="entry">03/12/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-25-2" class="xref">848-40-25-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-01/" class="xref">Accounting Standards Update No. 2021-01</a></td><td class="entry">01/07/2021</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-25-8" class="xref">848-40-25-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-06/" class="xref">Accounting Standards Update No. 2022-06</a></td><td class="entry">12/21/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/848/40/#848-40-25-8" class="xref">848-40-25-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2021-01/" class="xref">Accounting Standards Update No. 2021-01</a></td><td class="entry">01/07/2021</td></tr></tbody></table>