ASC 815-70 (Transition and Open Effective Date Information)
GPTKB entity
Statements (15)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| gptkbp:contains |
Guidance on adoption of new standards in ASC 815
Effective date disclosures for amendments to ASC 815 |
| gptkbp:focusesOn |
Transition guidance for derivatives and hedging
Open effective date information for derivatives and hedging |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 815-70 (Transition and Open Effective Date Information)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
ASC 815 (Derivatives and Hedging)
|
| gptkbp:usedBy |
Private companies
Public companies Not-for-profit organizations Employee benefit plans |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|