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 Financial Accounting Standards Board, Accounting Standards Codification 815, Derivatives and Hedging (as such may be amended, supplemented or replaced).
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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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Examples of ASC 815 in a sentence

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

  • ASC 815 requires the Company to recognize all derivatives on the balance sheet at fair value.

  • The CfDs are marked-to-market in accordance with ASC 815 “Derivatives and Hedging.” For those CfDs signed by CL&P, UI records its approximate 20% portion pursuant to the cost-sharing agreement noted above.

  • Derivative financial instruments Derivatives are accounted for under ASC 815, “Derivatives and Hedging.” All derivatives are recorded as either assets or liabilities on the balance sheet and measured at fair value.

  • The Company records the fair value of the share purchase warrants in accordance with ASC 815, “Derivatives and Hedging”.


More Definitions of ASC 815

ASC 815 means the Accounting Standards Codification No. 815 (Derivatives and Hedging), as issued by the Financial Accounting Standards Board, as amended.
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ASC 815 means the ASC 815, Derivatives and Hedging guidance. “ASC” means the Accounting Standards Codification.
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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 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 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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