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- W4233253001 abstract "Accounting Standards Codification (ASC) Topic 825, Financial Instruments, contains two subtopics: ASC 825-10, overall and ASC 825-20, registration payment arrangements. ASC 825-10 provides management with substantial flexibility in electing the fair value option. The guidance in ASC 825-20 applies to all entities and the following transactions: a registration payment arrangement and an arrangement that requires the issuer to obtain or maintain a listing on the stock exchange if the remaining characteristics of a registration payment are met. Entities must recognize registration payment arrangements as separate units of account from the financial instruments subject to those arrangements. The reporting entity should disclose either in the financial statements or the notes, the fair value of financial instruments and the level of the fair value hierarchy within which the fair value measurements are categorized in their entirety." @default.
- W4233253001 created "2022-05-12" @default.
- W4233253001 date "2020-10-20" @default.
- W4233253001 modified "2023-09-23" @default.
- W4233253001 title "ASC 825 FINANCIAL INSTRUMENTS" @default.
- W4233253001 doi "https://doi.org/10.1002/9781119541882.ch52" @default.
- W4233253001 hasPublicationYear "2020" @default.
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