Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Topic
|
| gptkbp:appliesTo |
Derivatives
Hedging Activities |
| https://www.w3.org/2000/01/rdf-schema#label |
Derivatives and Hedging
|
| gptkbp:includes |
Cash Flow Hedges
Fair Value Hedges Net Investment Hedges |
| gptkbp:objective |
Manage Exposure to Market Fluctuations
Mitigate Financial Risk |
| gptkbp:regulates |
FASB ASC 815
|
| gptkbp:relatedTo |
Risk Management
Financial Instruments |
| gptkbp:requiresAssessmentOf |
Hedge Effectiveness
|
| gptkbp:requiresDisclosureOf |
Fair Value of Derivatives
Hedge Effectiveness Location and Amount of Gains and Losses Risk Management Strategies |
| gptkbp:requiresDocumentationOf |
Hedging Relationships
Risk Management Objectives |
| gptkbp:usedBy |
Corporations
Financial Institutions |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|