ASC 815-35 (Net Investment Hedges)
GPTKB entity
Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Standard Codification Subtopic
|
| gptkbp:appliesTo |
Net investment in foreign operations
|
| gptkbp:effect |
U.S. GAAP reporting entities
|
| gptkbp:guidanceSystem |
Accounting for hedges of net investments in foreign operations
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-35 (Net Investment Hedges)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:location |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:permits |
Use of derivatives and non-derivative financial instruments as hedging instruments
|
| gptkbp:relatedTo |
Hedge accounting
ASC 830 (Foreign Currency Matters) Foreign currency risk |
| gptkbp:requires |
Assessment of hedge effectiveness
Documentation of hedging relationship |
| gptkbp:specifies |
Recognition of cumulative translation adjustment in other comprehensive income
|
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|