Wiley Practitioner's Guide to GAAP 2022

50ASC 815 DERIVATIVES AND HEDGING

• Perspective and Issues
  • Technical Alert
    • ASU 2021-04
    • ASU 2019-10
    • ASU 2019-04
    • ASU 2017-12
  • Subtopics
  • Scope—ASC 815-10
    • Scope Exceptions
  • Scope—ASC 815-15
    • Scope Exceptions
  • Scope—ASC 815-20
  • Scope—ASC 815-25
  • Scope—ASC 815-30
  • Scope—ASC 815-35
  • Scope—ASC 815-40
  • 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
  • Initial Measurement
  • Subsequent Measurement
  • Certain Contracts on Debt and Equity Securities
  • Derecognition
• ASC 815-15, Embedded Derivatives
  • 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
  • Benchmark Interest Rate
  • Fair Value Hedges of Interest Rate Risk in Which the Hedged Item Can Be Settled before Its Scheduled Maturity
  • Designation-Eligibility of Hedged Items and Transactions
  • Hedging Criteria Applicable to Fair Value Hedges Only
  • Hedging Criteria Applicable to a Cash Flow Hedge Only
• Timing and Probability of the Cash Flow Hedge Transactions
• Summary of Accounting for Hedges
  • Discontinuing Hedge Accounting
• ASC 815-25, Fair Value Hedges
  • Example—Gains and Losses on Fair ...