{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/848/50/","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.","number":"848-50","topic":"848","title":"Cash Flow Hedges","area":"Broad Transactions","paragraphs":42,"summary":"ASC 848-50 was the Reference Rate Reform subtopic addressing cash flow hedges, but every paragraph in it has been superseded (almost entirely by ASU 2020-04, with one paragraph superseded by ASU 2021-01). As codified today it contains no operative guidance; the optional expedients and exceptions for hedging relationships affected by reference rate reform reside in the surviving subtopics of Topic 848.","concepts":["reference rate reform","cash flow hedges","superseded guidance","optional expedients","libor transition","discounting transition","hedge accounting relief"],"categories":["Derivatives and hedging","Transition and effective dates","Financial instruments"],"level":"intermediate","topic_title":"Reference Rate Reform","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"848-50-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL122633441-237861\"><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=\"/asc/848/50/#848-50-05-1\" class=\"xref\">848-50-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-05-1\" class=\"xref\">848-50-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-15-1\" class=\"xref\">848-50-15-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-15-1\" class=\"xref\">848-50-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-25-1\" class=\"xref\">848-50-25-1 through 25-14</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-25-1\" class=\"xref\">848-50-25-1 through 25-14</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-25-3\" class=\"xref\">848-50-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-35-1\" class=\"xref\">848-50-35-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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\"><div class=\"xref-range displayInline\"><a href=\"/asc/848/50/#848-50-35-1\" class=\"xref\">848-50-35-1 through 35-24</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-35-1\" class=\"xref\">848-50-35-1 through 35-24</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-35-19\" class=\"xref\">848-50-35-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-35-19A\" class=\"xref\">848-50-35-19A</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-35-19A\" class=\"xref\">848-50-35-19A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-35-20\" class=\"xref\">848-50-35-20</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/848/50/#848-50-35-24\" class=\"xref\">848-50-35-24</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2021-01/\" class=\"xref\">Accounting Standards Update No. 2021-01</a></td><td class=\"entry\">01/07/2021</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this 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As codified today it contains no operative guidance; the optional expedients and exceptions for hedging relationships affected by reference rate reform reside in the surviving subtopics of Topic 848.","key_points":["Every paragraph of 848-50 (Sections 05, 15, 25, and 35) is marked 'Paragraph superseded by Accounting Standards Update No. 2020-04,' so the subtopic imposes no current requirements.","Paragraph 848-50-35-19A was superseded separately by Accounting Standards Update No. 2021-01, which addressed derivatives affected by the discounting transition.","No overview (Section 05), scope (Section 15), recognition (Section 25), or subsequent measurement (Section 35) guidance survives in this subtopic.","Relief for cash flow hedges affected by reference rate reform must be researched in the remaining Topic 848 subtopics and Topic 815, not in 848-50.","Superseded paragraph numbers are retained only as historical placeholders; citing them as authority is an error."],"categories":["Derivatives and hedging","Transition and effective dates","Financial instruments"],"audience_level":"intermediate","student_note":"The trap here is citing 848-50 as live authority: the entire subtopic is superseded, so any reference rate reform cash flow hedge question must be answered from the remaining Topic 848 subtopics (and Topic 815). Spotting a fully superseded subtopic is itself a research skill.","related_topics":["848-10","848-20","848-30","848-40","815-30","815-20"],"key_concepts":["reference rate reform","cash flow hedges","superseded guidance","optional expedients","libor transition","discounting transition","hedge accounting relief"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0711d2df531d6882ac7c1e1c9f7107ae11b6409983dd1a93d70396e04552e22","downloaded_from":"2026-09-10T02:02:05.578Z","last_downloaded_at":"2026-09-10T02:02:14.578Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"848-30","title":"Hedging—General","topic_title":"Reference Rate 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established by retrieval timestamps"}},{"number":"848-20","title":"Contract Modifications","topic_title":"Reference Rate Reform","score":0.8746,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ccfbc41103e841a893984c8e77b2abade7e84183ac0cd294fa57e735a283ba7","downloaded_from":"2026-09-10T02:01:25.341Z","last_downloaded_at":"2026-09-10T02:01:35.010Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"848-10","title":"Overall","topic_title":"Reference Rate Reform","score":0.8454,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe9462133db03383947fc57bfca3df096f6049547f92d9cd9e4a62f2994af1db","downloaded_from":"2026-09-10T02:01:01.971Z","last_downloaded_at":"2026-09-10T02:01:22.011Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-20","title":"Operating Leases","topic_title":"Leases","score":0.7729,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d2f6ea3338b7c49d2c8306ab89b7e3b964786dd483bab57f7a9dad596424e94","downloaded_from":"2026-09-10T01:52:37.678Z","last_downloaded_at":"2026-09-10T01:53:07.988Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-30","title":"Capital Leases","topic_title":"Leases","score":0.7727,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12e7105acd69fc46bca0e0ebb2a18abe917b472001a74eec411c805369996331","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"848-40","title":"Fair Value Hedges","topic_title":"Reference Rate Reform","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c51e9be576a7db48e08873e7146bd65ca682ac9d457b52a46069f08d6b6c992","downloaded_from":"2026-09-10T02:01:53.098Z","last_downloaded_at":"2026-09-10T02:02:03.075Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"850-10","title":"Overall","topic_title":"Related Party Disclosures","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:004706422cc5e0386c530bc8919f058eb2b825c89b4cadf93c8e3bedb44cd5be","downloaded_from":"2026-09-10T02:02:17.059Z","last_downloaded_at":"2026-09-10T02:02:39.436Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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