Wiley GAAP: Financial Statement Disclosure Manual

50ASC 815 DERIVATIVES AND HEDGING

1. Authoritative Literature
   1. Basic Principles of ASC 815
   2. Technical Alerts
      1. ASU 2019‐10
      2. ASU 2019‐04
      3. ASU 2017‐12
   3. Subtopics
   4. Scope—ASC 815‐10
      1. Scope Exceptions
   5. Scope—ASC 815‐15
      1. Scope Exceptions
   6. Scope—ASC 815‐20
   7. Scope—ASC 815‐25
   8. Scope—ASC 815‐30
   9. Scope—ASC 815‐35
   10. Scope—ASC 815‐40
       1. Scope Exceptions
       2. Evaluating Whether an Instrument Is Considered Indexed to an Entity's Own Stock
   11. ASC 815‐10, Overall
       1. Derivative Financial Instruments
       2. Subsequent Measurement
       3. Certain Contracts on Debt and Equity Securities
       4. Derecognition
   12. ASC 815‐15, Embedded Derivatives
       1. Recognition
       2. Separate Instrument Criteria
       3. Embedded Derivative Instrument Separated from Host
   13. ASC 815‐20, Hedging—General
       1. Private Company Alternative
       2. Hedges—Designation and Documentation
       3. Benchmark Interest Rate
       4. ASC 815‐25, Fair Value Hedges
       5. ASC 815‐30, Cash Flow Hedges
       6. Foreign Currency Hedges
       7. Hedged Items and Transactions Involving Foreign Exchange Risk
       8. Forward Exchange Contracts
       9. Foreign Currency Net Investment Hedge
   14. ASC 815‐40, Contracts in Entity's Own Equity
       1. Accounting for Contracts Held or Issued by the Reporting Entity That Are Indexed to Its Own Stock
   15. ASC 815‐45, Weather Derivatives
2. Practice Alert
3. Presentation and Disclosure Requirements
   1. Presentation
      1. Balance Sheet
      2. Income Statement
      3. Disclosure
4. Presentation and Disclosure Examples
   1. Example 50.1: Accounting Policy for Derivatives
   2. Example 50.2: Using Derivatives to Manage Foreign Currency and Interest Rate Risks
   3. Example 50.3: Accounting ...