Wiley GAAP 2021, 2nd Edition

50ASC 815 DERIVATIVES AND HEDGING

1. Perspective and Issues
   1. Technical Alert
      1. ASU 2019‐10
      2. ASU 2019‐04
      3. ASU 2017‐12
      4. Guidance
      5. Effective Dates
      6. Transition
      7. Transition
   2. Subtopics
   3. Scope—ASC 815‐10
   4. Scope Exceptions
   5. Scope—ASC 815‐15
   6. Scope Exceptions
   7. Scope—ASC 815‐20
   8. Scope—ASC 815‐25
   9. Scope—ASC 815‐30
   10. Scope—ASC 815‐35
   11. Scope—ASC 815‐40
       1. Scope Exceptions
   12. Overview
       1. Basic Principles of ASC 815
2. Definitions of Terms
3. Concepts, Rules, and Examples
   1. ASC 815‐10, Derivatives and Hedging Overall Financial Instruments
      1. Derivative Financial Instruments
      2. Examples of Derivatives
      3. Managing Risk
      4. Subsequent Measurement
      5. Certain Contracts on Debt and Equity Securities
      6. Derecognition
   2. ASC 815‐15, Embedded Derivatives
      1. Examples of Embedded Instruments That Are Separately Accounted For
      2. Examples of Embedded Instruments That Are Not Separately Accounted For
      3. Embedded Derivative Instrument Separated from Host
      4. Initial Measurement
   3. Subsequent Measurement
   4. ASC 815‐20, Hedging—General
      1. Overview
   5. Private Company Alternative
      1. Hedges—Designation and Documentation
      2. Benchmark Interest Rate
      3. Fair Value Hedges of Interest Rate Risk in Which the Hedged Item Can Be Settled before Its Scheduled Maturity
      4. Designation‐Eligibility of Hedged Items and Transactions
      5. Hedging Criteria Applicable to Fair Value Hedges Only
      6. Hedging Criteria Applicable to a Cash Flow Hedge Only
   6. Summary of Accounting for Hedges
      1. Discontinuing Hedge Accounting
   7. ASC 815‐25, Fair Value Hedges
      1. Example—Gains and Losses on Fair Value Hedges
      2. Assuming Perfect Hedge Effectiveness—The ...