Details for Selection
Standard label: | Derivatives, Methods of Accounting |
Name: | us-gaap:DerivativesMethodsOfAccounting |
Documentation: | Describes each method an entity uses to account for its derivative financial instruments and derivative commodity instruments ("derivatives"). Also describes (separately addressing derivatives entered into for trading purposes and those entered into for purposes other than trading that is interest rate derivatives, risk management, commitments): (1) the types of derivatives accounted for under each method; (2) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge accounting (for example, whether and how risk reduction, correlation, designation, and effectiveness tests are applied); and (3) the accounting method used if the criteria for hedge accounting are not met. |
Commentary: | |
Data type: | Text/String (xbrli:stringItemType) |
Period type: | For period (duration) |
Balance type: | |
Object class: | [Concept] |