Search Elements:
- Taxonomy
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- Name
- DescriptionOfAccountingMethodForHybridInstruments
- Label
- Description of Accounting Method for Hybrid Instruments
- Period Type
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- Definition
- General discussion of the accounting for hybrid instruments containing embedded derivative instruments. May include discussion of where the hybrid instrument and the related gain (loss) are reported in the financial statements, and discussion of the analysis resulting in the bifurcation of the hybrid instrument and whether the entity has elected to account for the contract at fair value in its entirety.
Excel
