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ASC 815 requires that derivative instruments within its scope be recognized and subsequently measured on the balance sheet at fair value in accordance with ASC 820, Fair Value Measurement. If a derivative is not designated as a hedge, changes in its fair value are recorded in current earnings. The accounting treatment of a derivative designated as a hedge depends on the type of hedging relationship. See DH 5 for information on hedge accounting.
A contract that meets the definition of a derivative may not be within the scope of ASC 815. See DH 3 for information on ASC 815’s scope exceptions.

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