Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
ASC 825 FINANCIAL INSTRUMENTS
ASC 825, Financial Instruments, contains two subtopics: ASC 825‐10 overall and ASC 825‐20 registration payment arrangements. The guidance in ASC 825‐20 applies to all entities and the following transactions: a registration payment arrangement and an arrangement that requires the issuer to obtain or maintain a listing on the stock exchange if the remaining characteristics of a registration payment are met. ASC 825‐10‐25, The Fair Value Option, encourages reporting entities to elect to use fair value to measure eligible assets and liabilities in their financial statements. Entities must recognize registration payment arrangements as separate units of account from the financial instruments subject to those arrangements. Those financial instruments are recognized and initially measured in accordance with other applicable, relevant generally accepted accounting principles.
ASC 825 FINANCIAL INSTRUMENTS
ASC 825, Financial Instruments, contains two subtopics: ASC 825‐10 overall and ASC 825‐20 registration payment arrangements. The guidance in ASC 825‐20 applies to all entities and the following transactions: a registration payment arrangement and an arrangement that requires the issuer to obtain or maintain a listing on the stock exchange if the remaining characteristics of a registration payment are met. ASC 825‐10‐25, The Fair Value Option, encourages reporting entities to elect to use fair value to measure eligible assets and liabilities in their financial statements. Entities must recognize registration payment arrangements as separate units of account from the financial instruments subject to those arrangements. Those financial instruments are recognized and initially measured in accordance with other applicable, relevant generally accepted accounting principles.
ASC 825 FINANCIAL INSTRUMENTS
Herman, R. Paul (Autor:in) / De Morais Sarmento, Elsa (Autor:in)
Wiley GAAP 2021 ; 1031-1035
09.03.2021
5 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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