# ASC 848-50: Reference Rate Reform — Cash Flow Hedges Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/848/50/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T02:02:05.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:010f7f484545135067330873be5012debd023a9f626a1cfa665145dffac9d99a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 848-50: Reference Rate Reform — Cash Flow Hedges ### Machine-generated study aids ```json { "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"ASC 848-50 was the Reference Rate Reform subtopic addressing cash flow hedges, but every paragraph in it has been superseded (almost entirely by ASU 2020-04, with one paragraph superseded by ASU 2021-01).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subtopics of Topic 848.", "key_points": [ "Every paragraph of 848-50 (Sections 05, 15, 25, and 35) is marked 'Paragraph superseded by Accounting Standards Update No. 2020-04,' so the subtopic imposes no current requirements.", "Paragraph 848-50-35-19A was superseded separately by Accounting Standards Update No. 2021-01, which addressed derivatives affected by the discounting transition.", "No overview (Section 05), scope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by reference rate reform must be researched in the remaining Topic 848 subtopics and Topic 815, not in 848-50.", "Superseded paragraph numbers are retained only as historical placeholders; citing them as authority is an error."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"intermediate", "student_note": "The trap here is citing 848-50 as live authority: the entire subtopic is superseded, so any reference rate reform cash flow hedge question must be answered from the remaining Topic 848 subtopics (and Topic 815).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" ] } ``` Source downloaded (UTC): 2026-09-10T02:02:05.578Z to 2026-09-10T02:02:05.578Z Record version: sha256:96bbb18aec8be5e1ca4440a88572cef88c823ebddb75b599463518bc354e5d17 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 848-50-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/848/50/#00-status) SEC content: no ##### [848-50-00-1](https://asc.understandingaccounting.org/asc/848/50/#848-50-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:05.578Z to 2026-09-10T02:02:05.578Z Record version: sha256:68c8e78ca7c5b8e684c1f7058c5649e36262afa2a8dd71198c6942ac47fd89d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

848-50-05-1	Superseded	Accounting Standards Update No. 2020-04	03/12/2020
848-50-05-1	Added	Accounting Standards Update No. 2020-04	03/12/2020
848-50-15-1	Superseded	Accounting Standards Update No. 2020-04	03/12/2020
848-50-15-1	Added	Accounting Standards Update No. 2020-04	03/12/2020
848-50-25-1 through 25-14	Superseded	Accounting Standards Update No. 2020-04	03/12/2020
848-50-25-1 through 25-14	Added	Accounting Standards Update No. 2020-04	03/12/2020
848-50-25-3	Amended	Accounting Standards Update No. 2021-01	01/07/2021
848-50-35-1	Amended	Accounting Standards Update No. 2021-01	01/07/2021
848-50-35-1 through 35-24	Superseded	Accounting Standards Update No. 2020-04	03/12/2020
848-50-35-1 through 35-24	Added	Accounting Standards Update No. 2020-04	03/12/2020
848-50-35-19	Amended	Accounting Standards Update No. 2021-01	01/07/2021
848-50-35-19A	Superseded	Accounting Standards Update No. 2021-01	01/07/2021
848-50-35-19A	Added	Accounting Standards Update No. 2021-01	01/07/2021
848-50-35-20	Amended	Accounting Standards Update No. 2021-01	01/07/2021
848-50-35-24	Amended	Accounting Standards Update No. 2021-01	01/07/2021

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). 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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). Source downloaded (UTC): 2026-09-10T02:02:12.763Z to 2026-09-10T02:02:12.763Z Record version: sha256:aa2c4ccaaae6382e0ffc2d1692db118c1fe76a143794c3d2a1640ed394ce69a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 848-50-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/848/50/#25-recognition) SEC content: no ##### [848-50-25-1](https://asc.understandingaccounting.org/asc/848/50/#848-50-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:12.763Z to 2026-09-10T02:02:12.763Z Record version: sha256:d36ef677e8a7cb8d95e15262607208fbccb43bb3333a1e2b99ce25e2304413d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:5ce691bf7ed18b1181578348ad28e416b0f378c21e86c1d0b1018cb2a4db117d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 848-50-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/848/50/#35-subsequent-measurement) SEC content: no ##### [848-50-35-1](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:79f0a6735f0aebe213f1ae1ae2b7c42a168fda827a4529f40204238703db71c2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-9](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-9) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:78aca282df92d3eec46a0f87588bc46fc80bc36034c4bd6382a19174d40b1766 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-10](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-10) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:1d649072c252aa801b31a20c12959518099749730eeb3cdc94c9c94bac3a45b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-11](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-11) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:d1c8adadd1bec26efe267e7a61e075666ddc9d6e3e3c8c578dab80e386b4dd80 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-12](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-12) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:001ccfc3217188606d02a5d362fa9b0a8a49d9c737b47c4cadb7d7061c744002 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-13](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-13) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:a90463d3e64ba3e548b5fcf0b6b85454b3fb0b98b19d683ae26011d0e2695d26 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-14](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-14) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:da57464d07bd8c550863685c4c8b6417afe05f80dba242267e70fda9c9d2027b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-15](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-15) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:9b98a1d8387ea94e5995f11a885a83c1175a04f4f0471823cc4ff6b70a5158f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-16](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-16) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:fc5ac07c70f12b4a30f659edeb451e8110969816de2916a0af3b206e8cbc5fb2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-17](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-17) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:9ed132ce5ba905f23da80b18d560513c746ed10ef0faffca95496b79e153c301 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-18](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-18) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:eb9c2abc7583add6f2d3d3c2c27d6d5fae09e4d3848a6ad2b34630c5072b8170 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-19](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-19) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:1dc6d3eb95db3ef0b2ce41204c6f654804b6ff6180c32ad50cbe062c837b855a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-19A](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-19A) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:ae421612baf4d066be1598ce1029be8a51b455417f1daf2c257b458ba480fcd5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2021-01](https://asc.understandingaccounting.org/updates/asu-2021-01/). ##### [848-50-35-20](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-20) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:2d88d05be457eec83d2e34fd322f1305ee7e6079e16f3306dab98db37737db61 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-21](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-21) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:63c1ce2298b9f88341aabb17c6ff7155f20c093bd3ba8fd4cb468e3a484e6e25 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-22](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-22) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:a1d3d387f049cf74d4057fd59d41672c13c9969b79db71348d6efbeddb9f84f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-23](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-23) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:87b6e53723789bb72cab6113acc29a42150bea995c4275605ec2f1fca3358cc2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/). ##### [848-50-35-24](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-24) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:735ace8678ed5f9d5ad6fc6a10a83d5eea6626c914725441318b27d5d021a043 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).