ASC 825 (Financial Instruments)
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:allows |
Electing Fair Value Option for Certain Financial Assets and Liabilities
|
| gptkbp:appliesTo |
gptkb:Not-for-Profit_Entities
gptkb:Public_Companies Private Companies |
| gptkbp:category |
gptkb:US_GAAP
|
| gptkbp:focusesOn |
Financial Instruments
|
| gptkbp:formerName |
FAS 107
FAS 159 |
| gptkbp:guidanceSystem |
Disclosure of Fair Value
Fair Value Option |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 825 (Financial Instruments)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
825
|
| gptkbp:relatedTo |
gptkb:ASC_820_(Fair_Value_Measurement)
ASC 815 (Derivatives and Hedging) |
| gptkbp:requiresDisclosureOf |
Fair Value of Financial Instruments
Methods and Assumptions Used in Estimating Fair Value |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|