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ASC reference |
Title |
ASC 815-20-55-88 through ASC 815-20-55-99 |
Example 4: Variable Interest Payments on a Group of Variable-Rate Interest-Bearing Loans |
ASC 815-30-55-94 through ASC 815-30-55-99 |
Example 16: Impact on Accumulated Other Comprehensive Income of Issuing Debt with a Term That Is Shorter Than Originally Forecasted |
ASC 815-30-55-128 through ASC 815-30-55-133 |
Example 21: Effect on Accumulated Other Comprehensive Income from Issuing Debt at a Date That Is Not the Same as Originally Forecasted |
Probability of forecasted transaction(s) occurring |
Impact on hedge accounting going forward (assuming no voluntary dedesignation) |
Impact on OCI/AOCI (including excluded components recognized through an amortization approach) |
Probable of occurring |
Continue hedge accounting |
Current-period amounts are deferred through OCI, and cumulative amounts deferred are reclassified from AOCI when the forecasted transaction affects earnings. |
Reasonably possible of occurring (DH 10.4.5) |
Discontinue |
No further amounts are deferred through OCI. Amounts previously deferred remain in AOCI until the forecasted transaction either affects earnings or subsequently becomes probable of not occurring. |
Reasonably possible of not occurring |
Discontinue |
No further amounts are deferred through OCI. Amounts previously deferred remain in AOCI until the forecasted transaction either affects earnings or subsequently becomes probable of not occurring. |
Probable of not occurring (DH 10.4.6) |
Discontinue |
Amounts previously deferred in AOCI are reclassified immediately to earnings. |
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Select a section below and enter your search term, or to search all click Derivatives and hedging