|
gptkbp:instanceOf
|
accounting standard
|
|
gptkbp:appliesTo
|
gptkb:US_GAAP
|
|
gptkbp:category
|
Derivatives
Accounting Standards
Financial Instruments
Hedge Accounting
|
|
gptkbp:focusesOn
|
gptkb:Derivatives_and_Hedging
|
|
gptkbp:fullName
|
gptkb:Accounting_Standards_Codification_Topic_815
|
|
gptkbp:guidanceSystem
|
Accounting for derivative instruments
Disclosures related to derivatives
Embedded derivatives
Hedge accounting
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
ASC 815
|
|
gptkbp:issuedBy
|
gptkb:Financial_Accounting_Standards_Board
|
|
gptkbp:language
|
English
|
|
gptkbp:partOf
|
gptkb:FASB_Accounting_Standards_Codification
|
|
gptkbp:publicLawNumber
|
815
|
|
gptkbp:relatedTo
|
gptkb:ASC_820_(Fair_Value_Measurement)
gptkb:ASC_825_(Financial_Instruments)
gptkb:ASC_860_(Transfers_and_Servicing)
|
|
gptkbp:replacedBy
|
gptkb:FAS_133
gptkb:FAS_138
gptkb:FAS_149
gptkb:FAS_155
gptkb:FAS_161
|
|
gptkbp:requires
|
Disclosure of risk management strategies
Measurement of derivatives at fair value
Recognition of derivatives on the balance sheet
|
|
gptkbp:section
|
gptkb:ASC_815-10_(Overall)
gptkb:ASC_815-20_(Hedging—General)
gptkb:ASC_815-25_(Fair_Value_Hedges)
gptkb:ASC_815-30_(Cash_Flow_Hedges)
gptkb:ASC_815-35_(Net_Investment_Hedges)
gptkb:ASC_815-40_(Derivatives_and_Hedging—Contracts_in_Entity’s_Own_Equity)
gptkb:ASC_815-50_(Hybrid_Instruments)
gptkb:ASC_815-60_(Embedded_Derivatives)
gptkb:ASC_815-70_(Transition_and_Open_Effective_Date_Information)
|
|
gptkbp:startDate
|
gptkb:United_States
|
|
gptkbp:usedBy
|
Nonprofit organizations
Private companies
Public companies
Governmental entities
|
|
gptkbp:website
|
https://asc.fasb.org
|
|
gptkbp:bfsParent
|
gptkb:FASB
|
|
gptkbp:bfsLayer
|
6
|