ASC 815-40 (Derivatives and Hedging—Contracts in Entity’s Own Equity)
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard subsection
|
| gptkbp:appliesTo |
contracts in an entity’s own equity
|
| gptkbp:contains |
criteria for equity classification
guidance on anti-dilution provisions guidance on embedded features in contracts guidance on net cash settlement guidance on penalty provisions guidance on settlement provisions guidance on share settlement |
| gptkbp:focusesOn |
accounting for derivative instruments indexed to, and potentially settled in, an entity’s own equity
|
| gptkbp:guidanceSystem |
classification of contracts as equity or liability
accounting for warrants, convertible instruments, and similar contracts |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-40 (Derivatives and Hedging—Contracts in Entity’s Own Equity)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:relatedTo |
public companies
private companies auditors financial statement preparers |
| gptkbp:usedIn |
gptkb:US_Generally_Accepted_Accounting_Principles
|
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|