ASC 815-50 (Hybrid Instruments)
GPTKB entity
Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:Accounting_Standard_Codification_section
|
| gptkbp:appliesTo |
public and private companies
hybrid financial instruments with embedded derivatives |
| gptkbp:codifiedIn |
gptkb:FAS_133
gptkb:FAS_155 FAS 133 Implementation Issues |
| gptkbp:focusesOn |
accounting for hybrid financial instruments
|
| gptkbp:guidanceSystem |
separation of embedded derivatives from host contracts
bifurcation of embedded derivatives identification of host contracts |
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:relatedTo |
derivatives
hedging activities |
| gptkbp:requires |
assessment of whether embedded features must be accounted for separately
|
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-50 (Hybrid Instruments)
|