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Background Information 207–216
Fundamental Decisions Underlying the Statement 217–231
Benefits and Costs of This Statement 232–243
Problems with Previous Accounting and Reporting Practices233–237
This Statement Mitigates Those Problems238–243
Scope and Definition244–311
Why Hedging Instruments Are Limited to Derivatives 246–247
Defining Characteristics of a Derivative Instrument248–266
Underlyings and Notional Amounts or Payment Provisions 250–254
Initial Investment in the Contract255–258
Net Settlement 259–266
Assets That Are Readily Convertible to Cash264–266
Commodity Contracts 267–272
Normal Purchases and Normal Sales 271–272
Financial Instruments 273–290
Trade Date versus Settlement Date Accounting 274–276
Regular-Way Security Trades 275–276
Insurance Contracts 277–283
Exception for Derivatives That Serve as Impediments to
Recognition of a Sale 284
Exception for Instruments Classified in Stockholders' Equity285–286
Stock-Based Compensation Contracts 287
Contingent Consideration in a Business Combination288–289
Application to Specific Contracts 290
The Scope of Statement 119291–292
Embedded Derivatives 293–311
Approaches Considered294–298
Accounting for Embedded Derivatives Separately from the
Host Contract299–303
The Clearly-and-Closely-Related Approach304–311
Fair Value Measurement Guidance312–319
Consideration of a Discount or Premium in the Valuation of a Large Position..... 315
Valuation of Liabilities316–317
Valuation of Deposit Liabilities 317
Other Fair Value Measurement Guidance318–319
Page 99
Demand for Hedge Accounting320–329
Hedges of Fair Value Exposures321
Hedges of Cash Flow Exposures322–329
Hedge Accounting Approaches Considered 330–350
Measure All Financial Instruments at Fair Value 331–334
Mark-to-Fair-Value Hedge Accounting335–337
Comprehensive Income Approach 338–344
Full-Deferral Hedge Accounting345–348
Synthetic Instrument Accounting349–350
Hedge Accounting in This Statement351–383
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