# ASC 848-40-15: Reference Rate Reform — Fair Value Hedges — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/40/#15-scope-and-scope-exceptions)

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## ASC 848-40-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/848/40/#15-scope-and-scope-exceptions)

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##### [848-40-15-1](https://asc.understandingaccounting.org/asc/848/40/#848-40-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).