Deloitte's Roadmap: Derivatives

Derivatives

This Roadmap provides a comprehensive discussion of the guidance in ASC 815 on the identification, classification, measurement, and presentation and disclosure of derivative instruments, including embedded derivatives.

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Preface On the Radar Contacts Chapter 1 — Introduction Chapter 2 — Scope and Scope Exceptions Chapter 3 — Recognition and Measurement of Freestanding Derivatives Chapter 4 — Identification of and Accounting for Embedded Derivatives Chapter 5 — Common Embedded Features Unique to Debt Host Contracts Chapter 6 — Other Common Embedded Features Chapter 7 — Presentation and Disclosures Chapter 8 — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix A — Titles of Standards and Other Literature Appendix B — Abbreviations