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”.