ASC 815-25 (Fair Value Hedges)
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Standard Codification Subtopic
|
| gptkbp:appliesTo |
Derivatives
Hedged items Hedging relationships |
| gptkbp:defines |
Criteria for fair value hedge accounting
|
| gptkbp:focusesOn |
Fair Value Hedges
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-25 (Fair Value Hedges)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:locationInCodification |
ASC 815-25
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:requires |
Assessment of hedge effectiveness
Documentation of hedging relationship Recognition of changes in fair value of hedging instrument in earnings Recognition of changes in fair value of hedged item in earnings |
| gptkbp:usedBy |
Nonprofit organizations
Private companies Public companies |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|