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815-10-15 Scope — Deloitte Q&As

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Reserved — 815-10-15 (Q&A 01) Irrevocable Letter of Credit — 815-10-15 (Q&A 02) Irrevocable Letter of Credit — 815-10-15 (Q&A 02A)Loan Commitments — 815-10-15 (Q&A 03) Loan Commitments — 815-10-15 (Q&A 03A)Banker’s Acceptance Agreements — 815-10-15 (Q&A 04) Banker’s Acceptance Agreements — 815-10-15 (Q&A 04A)Overallotment (“Greenshoe” or “Manager’s Option”) Provisions — Derivative Considerations — 815-10-15 (Q&A 05) Overallotment (“Greenshoe” or “Manager’s Option”) Provisions — Derivative Considerations — 815-10-15 (Q&A 05A)Notional Amount Not Specified — 815-10-15 (Q&A 06) Notional Amount Not Specified — 815-10-15 (Q&A 06A)Payment Provision Versus Penalty for Nonperformance — 815-10-15 (Q&A 07) Payment Provision Versus Penalty for Nonperformance — 815-10-15 (Q&A 07A)“Smaller” Initial Net Investment — 815-10-15 (Q&A 08) “Smaller” Initial Net Investment — 815-10-15 (Q&A 08A)Short Sales of Securities — 815-10-15 (Q&A 09) Short Sales of Securities — 815-10-15 (Q&A 09A)Definition of Net Settlement — 815-10-15 (Q&A 10) Definition of Net Settlement — 815-10-15 (Q&A 10A)Non-Derivative Contract That Subsequently Meets the Definition of a Derivative and for Which, Then, the “Normal” Election Is Made — 815-10-15 (Q&A 11) Non-Derivative Contract That Subsequently Meets the Definition of a Derivative and for Which, Then, the “Normal” Election Is Made — 815-10-15 (Q&A 11A)Liquidating Damages/Nonperformance Provision — Explicit or Implicit Net Settlement — 815-10-15 (Q&A 12) Liquidating Damages/Nonperformance Provision — Explicit or Implicit Net Settlement — 815-10-15 (Q&A 12A) Cashless Exercise — 815-10-15 (Q&A 13) Cashless Exercise — 815-10-15 (Q&A 13A)Deleted — 815-10-15 (Q&A 14) Implicit Net Settlement: Gross Settlement Specified in Contract — 815-10-15 (Q&A 15) Implicit Net Settlement: Gross Settlement Specified in Contract — 815-10-15 (Q&A 15A) Market Mechanism Definition — 815-10-15 (Q&A 16) Market Mechanism Definition — 815-10-15 (Q&A 16A) Transferability or Assignment Provision — 815-10-15 (Q&A 17) Transferability or Assignment Provision — 815-10-15 (Q&A 17A) Contracts Entered Into With a Market Maker — 815-10-15 (Q&A 18) Contracts Entered Into With a Market Maker — 815-10-15 (Q&A 18A) Determination of Readily Convertible to Cash — 815-10-15 (Q&A 19) Determination of Readily Convertible to Cash — 815-10-15 (Q&A 19A) Market to Be Evaluated — 815-10-15 (Q&A 20) Market to Be Evaluated — 815-10-15 (Q&A 20A) Warrant for Restricted Shares — 815-10-15 (Q&A 21) Warrant for Restricted Shares — 815-10-15 (Q&A 21A) Impact of Changes on Determination of Readily Convertible to Cash — 815-10-15 (Q&A 22) Impact of Changes on Determination of Readily Convertible to Cash — 815-10-15 (Q&A 22A) Determining Whether an Asset Is Readily Convertible to Cash for Both Parties to a Contract — 815-10-15 (Q&A 23) Determining Whether an Asset Is Readily Convertible to Cash for Both Parties to a Contract — 815-10-15 (Q&A 23A) Forward Purchase of Common Stock — 815-10-15 (Q&A 24) Forward Purchase of Common Stock — 815-10-15 (Q&A 24A) Requirements to Qualify for Normal Purchases and Normal Sales Exception — 815-10-15 (Q&A 25) Requirements to Qualify for Normal Purchases and Normal Sales Exception — 815-10-15 (Q&A 25A)Whether the Normal Purchases and Normal Sales Exception Is Elective — 815-10-15 (Q&A 26) Whether the Normal Purchases and Normal Sales Exception Is Elective — 815-10-15 (Q&A 26A) Change in or Loss of “Normal” Designation — 815-10-15 (Q&A 27) Change in or Loss of “Normal” Designation — 815-10-15 (Q&A 27A) Net Settlement of “Normal” Contract — 815-10-15 (Q&A 28) Net Settlement of “Normal” Contract — 815-10-15 (Q&A 28A) Commodity Purchased Under a “Normal” Contract Is Sold, Not Used — 815-10-15 (Q&A 29) Commodity Purchased Under a “Normal” Contract Is Sold, Not Used — 815-10-15 (Q&A 29A) Commodity Under a “Normal” Purchase Contract Is Redirected — 815-10-15 (Q&A 30) Commodity Under a “Normal” Purchase Contract Is Redirected — 815-10-15 (Q&A 30A)Exchange-for-Physical Arrangements — 815-10-15 (Q&A 31) Exchange-for-Physical Arrangements — 815-10-15 (Q&A 31A)Forward Contracts With Embedded Optionality May Not Qualify to Be “Normal” — 815-10-15 (Q&A 32) Forward Contracts With Embedded Optionality May Not Qualify to Be “Normal” — 815-10-15 (Q&A 32A)Trading Activities Do Not Qualify to Be “Normal” — 815-10-15 (Q&A 33) Trading Activities Do Not Qualify to Be “Normal” — 815-10-15 (Q&A 33A)Is the Assertion of Probability Enough to Qualify to Be “Normal”? — 815-10-15 (Q&A 34) Is the Assertion of Probability Enough to Qualify to Be “Normal”? — 815-10-15 (Q&A 34A)Price of Contract to Purchase or Sell Raw Material Indexed to Finished Product — 815-10-15 (Q&A 35) Price of Contract to Purchase or Sell Raw Material Indexed to Finished Product — 815-10-15 (Q&A 35A)Application of the Normal Purchase and Sale Exception to Electricity Contracts That Do Not Contain Optionality — 815-10-15 (Q&A 36) Application of the Normal Purchases and Normal Sales Exception to Electricity Contracts That Do Not Contain Optionality — 815-10-15 (Q&A 36A)Accounting for a Contract That No Longer Qualifies for the Normal Purchases and Normal Sales Scope Exception — 815-10-15 (Q&A 37) Accounting for a Contract That No Longer Qualifies for the Normal Purchases and Normal Sales Scope Exception — 815-10-15 (Q&A 37A)Underlying Is a Nonfinancial Asset — 815-10-15 (Q&A 38) Underlying Is a Nonfinancial Asset — 815-10-15 (Q&A 38A)Contingent Interest Payment Dependent on Performance Measures — 815-10-15 (Q&A 39) Contingent Interest Payment Dependent on Performance Measures — 815-10-15 (Q&A 39A)Derivatives That Serve as Impediments to Sales Accounting in a Transfer of Financial Assets — 815-10-15 (Q&A 40) Derivatives That Serve as Impediments to Sales Accounting in a Transfer of Financial Assets — 815-10-15 (Q&A 40A)Scope Exception for Commitments to Issue Debt — 815-10-15 (Q&A 41) Scope Exception for Commitments to Issue Debt — 815-10-15 (Q&A 41A)Stock-Based Compensation — 815-10-15 (Q&A 42) Stock-Based Compensation — 815-10-15 (Q&A 42A)Applying ASC 815 to Sample Contracts — 815-10-15 (Q&A 43) Applying ASC 815 to Sample Contracts — 815-10-15 (Q&A 43A)Interest-Only and Principal-Only Strip Exemption — Pools of Financial Assets — 815-10-15 (Q&A 45)Interest-Only and Principal-Only Strip Exemption — Pools of Financial Assets — 815-10-15 (Q&A 45A)Guarantee Fees and Servicing Fees Greater Than Adequate Compensation — 815-10-15 (Q&A 46)Guarantee Fees and Servicing Fees Greater Than Adequate Compensation — 815-10-15 (Q&A 46A)Interests in Securitized Financial Assets Classified as Trading Securities — 815-10-15 (Q&A 47)Interests in Securitized Financial Assets Classified as Trading Securities — 815-10-15 (Q&A 47A)Accounting for Interest-Only Strips and Principal-Only Strips That Do Not Meet the Scope Exception in ASC 815-10-15-72 — 815-10-15 (Q&A 48)Accounting for Interest-Only Strips and Principal-Only Strips That Do Not Meet the Scope Exception in ASC 815-10-15-72 — 815-10-15 (Q&A 48A)Evaluating Senior Interests in Securitization Transactions for Embedded Derivatives — 815-10-15 (Q&A 49)Evaluating Senior Interests in Securitization Transactions for Embedded Derivatives — 815-10-15 (Q&A 49A)Freestanding Derivative Instruments in Securitization Vehicles — 815-10-15 (Q&A 50)Freestanding Derivative Instruments in Securitization Vehicles — 815-10-15 (Q&A 50A)Hedging Using Derivative Loan Commitments — 815-10-15 (Q&A 51)Hedging Using Derivative Loan Commitments — 815-10-15 (Q&A 51A)Accounting on Exercise of a Loan Commitment Accounted for as a Derivative — 815-10-15 (Q&A 52)Accounting on Exercise of a Loan Commitment Accounted for as a Derivative — 815-10-15 (Q&A 52A)Accounting on Expiration of a Loan Commitment Accounted for as a Derivative — 815-10-15 (Q&A 53)Accounting on Expiration of a Loan Commitment Accounted for as a Derivative — 815-10-15 (Q&A 53A)Applicability to Certain Deferred Compensation Arrangements — 815-10-15 (Q&A 54)Applicability to Certain Deferred Compensation Arrangements — 815-10-15 (Q&A 54A)Applicability of SAB Topic 5.DD to Nonpublic Companies — 815-10-15 (Q&A 55)Applicability of SAB Topic 5.DD to Nonpublic Companies — 815-10-15 (Q&A 55A)Forward Sale Commitment of Loans — 815-10-15 (Q&A 56)Forward Sale Commitment of Loans — 815-10-15 (Q&A 56A)Application of the Financial Guarantee Scope Exception — 815-10-15 (Q&A 57)Application of the Financial Guarantee Scope Exception — 815-10-15 (Q&A 57A)Accounting for Loan Commitments — 815-10-15 (Q&A 58)