Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:allows |
fair value measurement for hybrid financial instruments
|
| gptkbp:amendedBy |
gptkb:FAS_133
FAS 140 |
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 155
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 155
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
to simplify accounting for certain hybrid financial instruments
|
| gptkbp:releaseYear |
2006
|
| gptkbp:replacedBy |
gptkb:FAS_133
FAS 140 |
| gptkbp:startDate |
for fiscal years beginning after September 15, 2006
|
| gptkbp:status |
superseded
|
| gptkbp:subject |
derivatives
embedded derivatives hybrid financial instruments |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|