Notes

Chapter 1

1. Financial Accounting Standards Board (FASB), Accounting Standards Codification (ASC), 815-10-15-83

2. Adapted for Ernst and Young. (2012). Financial Reporting Developments: Derivative Instruments and Hedging Activities, from www.ey.com.us/ accounting link

3. FASB ASC 815-20-20 Glossary

4. FASB 815-20-20 Glossary

5. Adapted from PWC National Professional Service Group. (2012). Guide to Accounting for Derivative Instruments and Hedging Activities from www.cfodirect.com/guides

6. FASB ASC 820—Fair Value Measurements

7. Adapted from FASB ASC 815-10-55

Chapter 2

1. FASB ASC 815-20-25-80

2. PWC (2012)

3. FASB ASC 815-20-25-3

4. FASB ASC 815-20-25-3(d)

5. FASB ASC 815-20-25-28

6. FASB ASC 815-20-25-31

7. FASB ASC 815-20-25-75 through ...

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