Proposed Accounting Standards Update · 2015
Proposed ASU 2015-220 — Derivatives and Hedging (Topic 815)
Affects815 Derivatives and Hedging
The amendments in this proposed Update would require that an entity disclose (in both interim and annual reporting periods) the carrying amount, measurement attribute, and line item within the balance sheet and the income statement in which each bifurcated embedded derivative and its related host contract are presented.
For more information, see the following:
Issued: February 24, 2015
Comments Due: April 30, 2015
The Exposure Draft identifies the Codification Sections that may be changed upon issuance of this guidance.
Text as published in the FASB Accounting Standards Codification, Basic View.