ASC 815 definition

ASC 815 means the Accounting Standards Codification No. 815 (Derivatives and Hedging), as issued by the Financial Accounting Standards Board.
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ASC 815 means Accounting Standards Codification No. 815 Derivatives and Hedging, as amended from time to time (or any successor provision thereto).
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ASC 815 means the ASC 815, Derivatives and Hedging guidance. “ASC” means the Accounting Standards Codification.
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Examples of ASC 815 in a sentence

  • In accordance with ASC 815, the Company has bifurcated the conversion feature of the convertible Debentures, along with any free-standing derivative instruments and recorded derivative liabilities on their issuance date.

  • The disclosure requirements of ASC 815 distinguish between derivatives, which are accounted for as “hedges” and those that do not qualify for such accounting.

  • Current accounting principles that are provided in ASC 815 – Derivatives and Hedging require derivative financial instruments to be classified in liabilities and carried at fair value with changes recorded in income.

  • ASC 815 also provides an exception to this rule when the host instrument is deemed to be conventional, as described.

  • Report the effective portion of the accumulated change in fair value (gain or loss) on derivatives designated and qualifying as cash flow hedges in accordance with ASC 815, Derivatives and Hedging.


More Definitions of ASC 815

ASC 815 means ASC 815, Derivatives and Hedging.
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ASC 815 means Accounting Standards Codification 815, Derivatives and Hedging, of the Financial Accounting Standards Board, along with any interpretations, implementation guides and technical or practice bulletins from time to time relating thereto.
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ASC 815 means Financial Accounting Standards Codification Topic 815 – Derivatives and Hedging (formerly Financing Accounting Standards Board Statement No. 133),
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ASC 815 means Accounting Standards Codification Topic 815, Derivatives and Hedging. “Asset Sale” means:
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ASC 815 means the Accounting Standards Codification 815, Derivatives and Hedging.
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ASC 815 means Accounting Standards Codification Topic 815, Derivatives and Hedging.
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ASC 815 means the Accounting Standards Codification No. 815 (Derivatives and Hedging), as issued by the Financial Accounting Standards Board. “Assignment and Assumption” means an assignment and assumption entered into by a Lender and an Eligible Assignee (with the consent of any partywhose consent is required by Section 13.7(b)), and accepted by the Administrative Agent, in substantially the form of Exhibit D or any other form approvedby the Administrative Agent.
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