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ASC 815 establishes a definition of a derivative instrument that is based on specific distinguishing characteristics. While the definition of a derivative is very broad, there are numerous scope exceptions to prevent ASC 815 from being unduly burdensome. This chapter examines the broad definition. Scope exceptions are discussed in DH 3.
When evaluating whether a contract or embedded component meets the definition of a derivative, a reporting entity should assess whether a component is freestanding or embedded in another instrument. See DH 4.2.1.1 for information on that determination.
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