This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

FASB proposes enhancements to disclosures about bifurcated embedded derivatives

  • FASB document Image

Feb 25, 2015

The FASB has issued a proposed ASU that would amend ASC 815 by requiring entities to disclose useful information about hybrid financial instruments with bifurcated embedded derivatives.

Specifically, the proposal would require entities to disclose “the carrying amount, measurement attribute, and line item within the balance sheet and the income statement in which each bifurcated embedded derivative and related host contracts are presented.”

Comments on the proposed ASU are due by April 30, 2015.

For more information, see Deloitte's Heads Up and the proposed ASU on the FASB’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.