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ASC 815-10-20 Glossary

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  • US GAAP
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AcquireeAcquirerAcquisition by a Not-for-Profit EntityAll-in-One HedgeAsymmetrical Default ProvisionBenchmark Interest RateBeneficial InterestsBid-Ask SpreadBusinessBusiness CombinationCapacity ContractCash Flow HedgeCashless ExerciseComprehensive IncomeControl AreaCorporate Joint VentureCredit DerivativeCredit RiskDerivative InstrumentDown Round FeatureEffective Notional AmountEmbedded Credit DerivativeEmbedded DerivativeEquity RestructuringFace AmountFair ValueFair Value HedgeFinancial InstrumentFinancial Statements Are Available to Be IssuedFirm CommitmentForecasted TransactionForeign Exchange RiskForward Commitment Dollar RollFreestanding ContractFully Benefit-Responsive Investment ContractGovernment National Mortgage Association RollsHedged LayerHybrid InstrumentInterest Rate RiskInternal DerivativeJoint VentureLegal EntityLoan CommitmentLondon Interbank Offered Rate (LIBOR) Swap RateLondon Interbank Offered Rate Swap RateMandatorily Redeemable Financial InstrumentMarket ParticipantsMarket Risk BenefitMerger of Not-for-Profit EntitiesNet IncomeNet Share SettlementNonperformance RiskNot-for-Profit EntityNotional AmountOrderly TransactionOther Comprehensive IncomePayment ProvisionPrepaid Interest Rate SwapReadily Convertible to CashRegistration Payment ArrangementRegular-Way Security TradesRelated PartiesSpot RateStandard Antidilution ProvisionsSynthetic Instrument AccountingTake-or-Pay ContractTradingTrading PurposesTransactionUnconditional Purchase ObligationUnderlyingVariable Interest Entity