Deloitte
Accounting Research Tool
...
10 Overall

ASC 815-10-20 Glossary

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

  • US GAAP
View all / combine content
General Note for 20 GlossaryAcquireeAcquirerAcquisition by a Not-for-Profit EntityAll-in-One HedgeAsymmetrical Default ProvisionBenchmark Interest RateBid-Ask SpreadBusinessBusiness CombinationCapacity ContractCash Flow HedgeCashless ExerciseComprehensive IncomeControl AreaCredit 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 RollsHybrid InstrumentInterest Rate RiskInternal DerivativeLegal EntityLoan CommitmentLondon Interbank Offered Rate (LIBOR) Swap RateLondon Interbank Offered Rate Swap RateMandatorily Redeemable Financial InstrumentMarket ParticipantsMarket Risk BenefitMerger of Not-for-Profit EntitiesNet Cash SettlementNet IncomeNet Share SettlementNonperformance RiskNot-for-Profit EntityNotional AmountOrderly TransactionOther Comprehensive IncomePayment ProvisionPhysical SettlementPrepaid 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