Derivatives, Methods of Accounting (Deprecated 2020)

NameDerivativesMethodsOfAccounting
Namespacehttp://fasb.org/us-gaap/2022
Prefixus-gaap
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Derivatives, Methods of Accounting (Deprecated 2020)en-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Describes each method an entity uses to account for its derivative financial instruments and derivative commodity instruments ("derivatives"). Also describes (separately addressing derivatives entered into for trading purposes and those entered into for purposes other than trading that is interest rate derivatives, risk management, commitments): (1) the types of derivatives accounted for under each method; (2) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge accounting (for example, whether and how risk reduction, correlation, designation, and effectiveness tests are applied); and (3) the accounting method used if the criteria for hedge accounting are not met.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
TaxonomyVersion2020http://fasb.org/srt/role/deprecationNote/deprecationNote
DeprecatedLabelElement was deprecated because the guidance from which this element is derived is no longer applicable.http://fasb.org/srt/role/deprecationNote/deprecationNote
SourceNameSEC Simplificationhttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2020http://fasb.org/srt/role/changeNote/changeNote
ElementDeprecatedtruehttp://fasb.org/srt/role/changeNote/changeNote
Source_ASU_Number2019-07http://fasb.org/srt/role/changeNote/changeNote
elementCreationTaxonomyVersion2008http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote

Related Parent Concepts

NameRelation TypeRole
us-gaap:DeprecatedItems
parent-childhttp://fasb.org/us-gaap/role/deprecated/deprecated