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Chapter 7 — Presentation and Disclosures

7.2 Balance Sheet

7.2 Balance Sheet

ASC 815-10
25-1 An entity shall recognize all of its derivative instruments in its statement of financial position as either assets or liabilities depending on the rights or obligations under the contracts.
30-1 All derivative instruments shall be measured initially at fair value.
35-1 All derivative instruments shall be measured subsequently at fair value.