- 定义
Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement.
+ References
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
- 名称会计标准编纂
-Topic 860
- 掩埋20
-Section 50
- 第4D段
-subparagraph(c)(2)
-uri http://asc.fasb.org/extlink&oid=109247956&loc=sl51823488-111719
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
- 名称会计标准编纂
-Topic 815
- 掩埋10
-Section 50
- 第4B段
-Subparagraph (a),(c)
-URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624163-113959
参考3:http://fasb.org/us-gaap/role/ref/legacyref
-Publisher FASB
- 名称会计标准编纂
- 主题210
- 掩埋20
-Section 50
- 段3
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312
参考4:http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
- 名称会计标准编纂
- 主题210
- 掩埋20
-Section 55
- 段7
-uri http://asc.fasb.org/extlink&oid=99393222&loc=sl20226000-175313
+详细信息
姓名: |
us-gaap_DerivativeFairValueOfDerivativeLiability |
命名空间前缀: |
us-gaap_ |
数据类型: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |