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815-15-25 Recognition — Deloitte Q&As

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Evaluation of Interest Rate Swaps Included in Securitization Vechicles — 815-15-25 (Q&A 01) Evaluation of Interest Rate Swaps Included in Securitization Vehicles — 815-15-25 (Q&A 01A)Applicability of Scope Exception to Embedded Derivatives — 815-15-25 (Q&A 02) Applicability of Scope Exception to Embedded Derivatives — 815-15-25 (Q&A 02A)Frequency of Evaluation of Embedded Derivatives — 815-15-25 (Q&A 04) Frequency of Evaluation of Embedded Derivatives — 815-15-25 (Q&A 04A)Fair Value Versus Settlement Value — 815-15-25 (Q&A 05) Fair Value Versus Settlement Value — 815-15-25 (Q&A 05A)Evaluating Whether, in a Purchase Contract, Price Adjustment Clauses Represent Separable Embedded Derivatives — 815-15-25 (Q&A 06) Evaluating Whether, in a Purchase Contract, Price Adjustment Clauses Represent Separable Embedded Derivatives — 815-15-25 (Q&A 06A)Renumbered — 815-15-25 (Q&A 07) Redeemable Shares Exchangeable Into Parent’s Equity — Evaluation for Embedded Derivatives — 815-15-25 (Q&A 08) Redeemable Shares Exchangeable Into Parent’s Equity — Evaluation for Embedded Derivatives — 815-15-25 (Q&A 08A)SEC Staff Position — Balance Sheet Presentation of an Embedded Derivative Instrument That Has Been Bifurcated (Separated) From Its Host Contract — 815-15-25 (Q&A 09) SEC Staff Position — Balance Sheet Presentation of an Embedded Derivative Instrument That Has Been Bifurcated (Separated) From Its Host Contract — 815-15-25 (Q&A 09A)Issuer’s Accounting for a Previously Bifurcated Conversion Option — 815-15-25 (Q&A 10) Issuer’s Accounting for a Previously Bifurcated Conversion Option — 815-15-25 (Q&A 10A)Interest Rate Index Embedded in a Debt Host — 815-15-25 (Q&A 11) Interest Rate Index Embedded in a Debt Host — 815-15-25 (Q&A 11A)Leveraged Interest Rate Index Subject to a Cap or Floor Embedded in a Debt Host — 815-15-25 (Q&A 12) Leveraged Interest Rate Index Subject to a Cap or Floor Embedded in a Debt Host — 815-15-25 (Q&A 12A)Make-Whole Provisions — 815-15-25 (Q&A 13) Make-Whole Provisions — 815-15-25 (Q&A 13A)Consideration of the Likelihood That an Entity Will Recover Substantially All of Its Initial Recorded Investment in a Beneficial Interest — 815-15-25 (Q&A 14) Consideration of the Likelihood That an Entity Will Recover Substantially All of Its Initial Recorded Investment in a Beneficial Interest — 815-15-25 (Q&A 14A)Application of the “Double Double” Test in ASC 815 — 815-15-25 (Q&A 15) Application of the “Double Double” Test in ASC 815 — 815-15-25 (Q&A 15A)Determining Whether Debt Securities That Reset More Frequently Than Their Reference Index Contain an Embedded Derivative Requiring Bifurcation — 815-15-25 (Q&A 16) Determining Whether Debt Securities That Reset More Frequently Than Their Reference Index Contain an Embedded Derivative Requiring Bifurcation — 815-15-25 (Q&A 16A)Determining Whether an Interest in a Securitization Transaction Is a Freestanding Derivative or Contains an Embedded Derivative That May Require Bifurcation — 815-15-25 (Q&A 17) Determining Whether an Interest in a Securitization Transaction Is a Freestanding Derivative or Contains an Embedded Derivative That May Require Bifurcation — 815-15-25 (Q&A 17A)Ramifications of Insufficient Information to Determine Whether an Embedded Derivative Exists — 815-15-25 (Q&A 18) Ramifications of Insufficient Information to Determine Whether an Embedded Derivative Exists — 815-15-25 (Q&A 18A)Fair Value Election for Hybrid Financial Instruments on an Instrument-by-Instrument Basis — 815-15-25 (Q&A 19) Fair Value Election for Hybrid Financial Instruments on an Instrument-by-Instrument Basis — 815-15-25 (Q&A 19A)Documentation of Fair Value Election for Hybrid Financial Instruments — 815-15-25 (Q&A 20) Documentation of Fair Value Election for Hybrid Financial Instruments — 815-15-25 (Q&A 20A)Fair Value Election for Holders and Issuers of Hybrid Financial Instruments — 815-15-25 (Q&A 22) Fair Value Election for Holders and Issuers of Hybrid Financial Instruments — 815-15-25 (Q&A 22A)Trading Security Classification Versus Measuring Hybrid Debt Securities at Fair Value in Their Entirety — 815-15-25 (Q&A 23) Trading Security Classification Versus Measuring Hybrid Debt Securities at Fair Value in Their Entirety — 815-15-25 (Q&A 23A)Deleted — 815-15-25 (Q&A 24) When Does an Embedded Derivative Need to Be Separated? — 815-15-25 (Q&A 25) When Does an Embedded Derivative Need to Be Separated? — 815-15-25 (Q&A 25A)Conversion Option May Be Net Cash Settled Upon Contingent Event: Issuer — 815-15-25 (Q&A 26) Conversion Option May Be Net Cash Settled Upon Contingent Event: Issuer — 815-15-25 (Q&A 26A)Structured Notes — 815-15-25 (Q&A 27) Structured Notes — 815-15-25 (Q&A 27A)Looking Through a Mutual Fund — 815-15-25 (Q&A 28) Looking Through a Mutual Fund — 815-15-25 (Q&A 28A)Deleted — 815-15-25 (Q&A 29) Deleted — 815-15-25 (Q&A 30) Inflation-Indexed Payments — 815-15-25 (Q&A 31) Inflation-Indexed Payments — 815-15-25 (Q&A 31A)Credit-Indexed Rate Reset Provision — 815-15-25 (Q&A 32) Credit-Indexed Rate Reset Provision — 815-15-25 (Q&A 32A)EBITDA-Indexed Rate Reset Provision — 815-15-25 (Q&A 33) EBITDA-Indexed Rate Reset Provision — 815-15-25 (Q&A 33A)Deleted — 815-15-25 (Q&A 34) Deleted — 815-15-25 (Q&A 35) Floors and Caps Embedded in Variable Rate Debt — 815-15-25 (Q&A 36)Floors and Caps Embedded in Variable Rate Debt — 815-15-25 (Q&A 36A)Floor or Cap in a Purchase Contract — 815-15-25 (Q&A 37)Floor or Cap in a Purchase Contract — 815-15-25 (Q&A 37A)Term-Extending Options — 815-15-25 (Q&A 38)Term-Extending Options — 815-15-25 (Q&A 38A)Term-Extending Option in Variable-Rate Debt — 815-15-25 (Q&A 39)Term-Extending Option in Variable-Rate Debt — 815-15-25 (Q&A 39A)Upward Interest Adjustment Feature in Zero-Coupon Convertible Debentures — 815-15-25 (Q&A 40)Upward Interest Adjustment Feature in Zero-Coupon Convertible Debentures — 815-15-25 (Q&A 40A)Rent Increases That Are Based on Sales Revenues — 815-15-25 (Q&A 41)Rent Increases That Are Based on Sales Revenues — 815-15-25 (Q&A 41A)Interest Rate Adjustments in Leases — 815-15-25 (Q&A 42)Interest Rate Adjustments in Leases — 815-15-25 (Q&A 42A)Convertible Debt: Investor — 815-15-25 (Q&A 43)Convertible Debt: Investor — 815-15-25 (Q&A 43A)Convertible Debt and Preferred Stock: Issuer — 815-15-25 (Q&A 44)Convertible Debt and Preferred Stock: Issuer — 815-15-25 (Q&A 44A)Income Statement Classification of Hybrid Financial Instruments Measured at Fair Value in Their Entirety — 815-15-25 (Q&A 45) Income Statement Classification of Hybrid Financial Instruments Measured at Fair Value in Their Entirety — 815-15-25 (Q&A 45A)Application of the Fair Value Option to Hybrid Instruments — 815-15-25 (Q&A 46)Application of the Fair Value Option to Hybrid Instruments — 815-15-25 (Q&A 46A)Definition of "Clearly and Closely Related" — 815-15-25 (Q&A 47)Definition of "Clearly and Closely Related" — 815-15-25 (Q&A 47A)Instruments, Such as Variable-Rate Demand Notes, That Are Not Eligible for the Fair Value Election in ASC 815-15-25-4 — 815-15-25 (Q&A 48)Instruments, Such as Variable-Rate Demand Notes, That Are Not Eligible for the Fair Value Election in ASC 815-15-25-4 — 815-15-25 (Q&A 48A)Indexed Debt — 815-15-25 (Q&A 49)Indexed Debt — 815-15-25 (Q&A 49A)Applicability of ASC 815-15-25-26 to Contingent Puts and Calls — 815-15-25 (Q&A 50)Applicability of ASC 815-15-25-26 to Contingent Puts and Calls — 815-15-25 (Q&A 50A)Multiple Embedded Features in Convertible Debt or Preferred Stock: Investor and Issuer — 815-15-25 (Q&A 51)Multiple Embedded Features in Convertible Debt or Preferred Stock: Investor and Issuer — 815-15-25 (Q&A 51A)Determining the Host Contract in a Hybrid Instrument Issued in the Form of a Share (for Example, a Puttable Share) — 815-15-25 (Q&A 52)Determining the Host Contract in a Hybrid Instrument Issued in the Form of a Share (for Example, a Puttable Share) — 815-15-25 (Q&A 52A)Stock-Settled Redemption Features — 815-15-25 (Q&A 53)