ASC 815-30 (Cash Flow Hedges)
GPTKB entity
Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Standard Codification Subtopic
|
| gptkbp:address |
Disclosures for cash flow hedges
Hedge effectiveness assessment Reclassification of gains and losses to earnings Recognition of gains and losses in other comprehensive income |
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:category |
Financial Instruments
Hedge Accounting |
| gptkbp:effect |
Fiscal years beginning after December 15, 2019 (for nonpublic entities)
Fiscal years beginning after December 15, 2018 (for public entities) |
| gptkbp:focusesOn |
Cash Flow Hedges
|
| gptkbp:guidanceSystem |
Accounting for cash flow hedges
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-30 (Cash Flow Hedges)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:relatedTo |
Commodity price risk hedges
Equity price risk hedges Foreign currency risk hedges Interest rate risk hedges |
| gptkbp:requires |
Assessment of hedge effectiveness
Disclosure of forecasted transactions Disclosure of hedging instruments Disclosure of risk management objectives Documentation of hedging relationship |
| gptkbp:updated |
ASU 2017-12
|
| gptkbp:usedBy |
Private companies
Public companies Governmental entities Not-for-profit organizations |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|