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FASB Accounting Standards Codification Manual

Broad Transactions

815 Derivatives and Hedging

40 Contracts in Entity's Own Equity

ASC 815-40-20 Glossary

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40 Contracts in Entity's Own Equity

ASC 815-40-20 Glossary

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Basic Earnings Per Share Convertible Security Derivative Instrument Down Round Feature Embedded Derivative Equity Restructuring Exercise Contingency Fair Value Financial Instrument Freestanding Contract Freestanding Financial Instrument Lock-Up Options Make-Whole Provision Market Participants Net Cash Settlement Net Share Settlement Not-for-Profit Entity Notional Amount Orderly Transaction Physical Settlement Public Business Entity Registration Payment Arrangement Related Parties Securities and Exchange Commission (SEC) Filer Security Share-Based Payment Arrangements Standard Antidilution Provisions Top-Off Provision Transaction Underlying

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