Statements (27)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
Hedging
Derivatives |
| gptkbp:category |
gptkb:US_GAAP
|
| gptkbp:codificationSection |
ASC 815-10
|
| gptkbp:guidanceSystem |
Disclosures
Accounting for derivative instruments Embedded derivatives Accounting for hedging activities Definition of derivatives Initial recognition and measurement Reassessment of contracts Scope exceptions for derivatives Subsequent measurement |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-10 (Overall)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:relatedTo |
gptkb:ASC_815-25_(Fair_Value_Hedges)
gptkb:ASC_815-30_(Cash_Flow_Hedges) gptkb:ASC_815-35_(Net_Investment_Hedges) ASC 815-15 (Embedded Derivatives) ASC 815-20 (Hedging) |
| gptkbp:scope |
Overall guidance for derivatives and hedging
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|