Accounting Standards Codification Topic 815
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:ASC_815
|
| gptkbp:appliesTo |
entities reporting under US GAAP
|
| gptkbp:focusesOn |
derivatives and hedging
|
| gptkbp:guidanceSystem |
hedge accounting
disclosure of derivatives measurement of derivatives presentation of derivatives recognition of derivatives |
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 815
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:FAS_133
gptkb:FAS_138 gptkb:FAS_149 |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:subjectArea |
risk management
financial instruments hedging activities accounting for derivatives |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|