Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:amendedBy |
FASB Statement No. 133
|
| gptkbp:appliesTo |
public companies
private companies not-for-profit organizations |
| gptkbp:codifiedIn |
gptkb:ASC_815
|
| gptkbp:date |
March 2008
|
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 161
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 161
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:purpose |
improve transparency of derivative and hedging disclosures
|
| gptkbp:requiresDisclosureOf |
how derivative instruments and hedged items affect financial position, performance, and cash flows
how and why an entity uses derivatives how derivatives and related hedged items are accounted for |
| gptkbp:startDate |
November 15, 2008
|
| gptkbp:subject |
hedging activities
disclosures about derivative instruments |
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|