Wiley GAAP 2020

51ASC 815 DERIVATIVES AND HEDGING

• Perspective and Issues
  • Technical Alert
    • ASU 2017-11
    • Guidance
    • Effective Date
    • Transition
    • ASU 2017-12
    • Guidance
    • Effective Dates
    • Transition
    • Important Update from the FASB’s July 17, 2019 Meeting, Hedge Accounting Relief
    • Transition
  • Subtopics
  • Scope
    • Scope Exceptions
  • Overview
    • Basic Principles of ASC 815
• Definitions of Terms
• Concepts, Rules, and Examples
  • ASC 815-10, Derivatives and Hedging, Overall Financial Instruments
    • Derivative Financial Instruments
    • Examples of Derivatives
    • Managing Risk
    • Subsequent Measurement
    • Derecognition
  • ASC 815-15, Embedded Derivatives
    • Recognition
    • Examples of Embedded Instruments That Are Separately Accounted For
    • Examples of Embedded Instruments That Are Not Separately Accounted For
    • Embedded Derivative Instrument Separated from Host
    • Initial Measurement
  • Subsequent Measurement
  • ASC 815-20, Hedging—General
    • Overview
  • Private Company Alternative
    • Hedges—Designation and Documentation
    • Designation-Eligibility of Hedged Items and Transactions
    • Hedging Criteria Applicable to Fair Value Hedges Only
    • Hedging Criteria Applicable to a Cash Flow Hedge Only
  • Summary of Accounting for Hedges
    • Discontinuing Hedge Accounting
  • ASC 815-25, Fair Value Hedges
    • Example—Gains and Losses on Fair Value Hedges
    • The Shortcut Method for Interest Rate Swaps
    • For Both Fair Value and Cash Flow Hedges
    • Fair Value Hedges Only
    • Cash Flow Hedges Only
    • Steps in the Shortcut Method
    • Discontinuance of a Fair Value Hedge
    • Ineffectiveness of a Fair Value Hedge ...