ASC 815-20 (Hedging—General)
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:address |
designation of hedging relationships
discontinuation of hedge accounting documentation of hedging relationships effectiveness assessment |
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:covers |
general hedging requirements
|
| gptkbp:focusesOn |
hedge accounting
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-20 (Hedging—General)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:relatedTo |
risk management
cash flow hedges derivative instruments fair value hedges net investment hedges |
| gptkbp:requires |
formal documentation at inception
ongoing assessment of hedge effectiveness |
| gptkbp:usedBy |
public companies
private companies not-for-profit organizations |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|