ASC 815 — Derivatives and Hedging
Definition: Derivative recognition; hedge accounting (FV, CF, NI); embedded derivatives
Derivative recognition; hedge accounting (FV, CF, NI); embedded derivatives
NumberASC 815
FrameworkUS GAAP (ASC)
IssuerFASB
NotesASU 2017-12 simplified hedge accounting
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
- Banking and Insurance Accounting(Primary)
External Links
- Derivative (finance) — Wikipedia