{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/848/50/#15-scope-and-scope-exceptions","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":"848","topic_title":"Reference Rate Reform","subtopic":"848-50","subtopic_title":"Cash Flow Hedges","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"848-50-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-04/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-04</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed5ab4fd35fa97feb789886a7fd8f36e819129d8dc2b2732373e52292644c46f","downloaded_from":"2026-09-10T02:02:10.826Z","last_downloaded_at":"2026-09-10T02:02:10.826Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483518","source_sha256":"fd4593f6b04e3f294e24044c4c3cef37847c8497f0a4cf272cba947754192667"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf3e1ae16830431521b3a524b50ad8834e281bb1240ea2dc905a629563e1db78","downloaded_from":"2026-09-10T02:02:10.826Z","last_downloaded_at":"2026-09-10T02:02:10.826Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483518","source_sha256":"fd4593f6b04e3f294e24044c4c3cef37847c8497f0a4cf272cba947754192667"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d2bc81221cbc299788cc3ffbc9120b5eea8a9575f2795379f91630246046052","downloaded_from":"2026-09-10T02:02:10.826Z","last_downloaded_at":"2026-09-10T02:02:10.826Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483518","source_sha256":"fd4593f6b04e3f294e24044c4c3cef37847c8497f0a4cf272cba947754192667"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d2bc81221cbc299788cc3ffbc9120b5eea8a9575f2795379f91630246046052","downloaded_from":"2026-09-10T02:02:10.826Z","last_downloaded_at":"2026-09-10T02:02:10.826Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483518","source_sha256":"fd4593f6b04e3f294e24044c4c3cef37847c8497f0a4cf272cba947754192667"}}