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ParagraphActionAccounting Standards UpdateDate
848-40-05-1SupersededAccounting Standards Update No. 2020-0403/12/2020
848-40-05-1AddedAccounting Standards Update No. 2020-0403/12/2020
848-40-15-1SupersededAccounting Standards Update No. 2020-0403/12/2020
848-40-15-1AddedAccounting Standards Update No. 2020-0403/12/2020
848-40-25-1 through 25-9
SupersededAccounting Standards Update No. 2020-0403/12/2020
848-40-25-1 through 25-9
AddedAccounting Standards Update No. 2020-0403/12/2020
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848-40-25-8AmendedAccounting Standards Update No. 2022-0612/21/2022
848-40-25-8AmendedAccounting Standards Update No. 2021-0101/07/2021
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Every paragraph in its Overview (05), Scope (15), and Recognition (25) sections was superseded by ASU 2020-04, so the subtopic contains no operative guidance. Optional expedients and exceptions for fair value hedging relationships affected by reference rate reform reside instead in ASC 848-50 (Hedging — General) and the related hedging subtopics.","key_points":["All content of 848-40 — paragraphs 848-40-05-1, 848-40-15-1, and 848-40-25-1 through 848-40-25-9 — was superseded by Accounting Standards Update No. 2020-04.","Because no paragraphs remain in force, ASC 848-40 imposes no recognition, measurement, or disclosure requirements and should not be cited as authoritative support.","Guidance on applying optional expedients to hedging relationships affected by reference rate reform is found in the other subtopics of Topic 848 (notably 848-50), not in 848-40.","The subtopic number is retained in the Codification structure only as a shell; readers encountering a cross-reference to 848-40 should trace forward to the ASU 2020-04 amendments."],"categories":["Derivatives and hedging","Transition and effective dates","Financial instruments"],"audience_level":"intermediate","student_note":"Exam trap: a citation to 848-40 looks authoritative but is entirely superseded by ASU 2020-04 — the live reference rate reform hedging relief lives in ASC 848-50 and ASC 815. 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