ASC 815-60 (Embedded Derivatives)
GPTKB entity
Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:US_GAAP
|
| gptkbp:focusesOn |
Embedded Derivatives
|
| gptkbp:guidanceSystem |
Separation of embedded derivatives from host contracts
Accounting for embedded derivatives Bifurcation criteria Disclosure requirements for embedded derivatives Identification of embedded derivatives Measurement of embedded derivatives |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-60 (Embedded Derivatives)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:relatedTo |
Hedging
Derivatives Financial Instruments |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedBy |
Nonprofit organizations
Private companies Public companies |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|