layout | title | schemas |
---|---|---|
property | hedge_sidedness | derivative |
hedge_sidedness
Whether the hedging instrument provides a one-sided effective offset of the hedged risk, as permitted under ASC 815-20-25-76.
one_sided
The hedging instrument provides a one-sided effective offset of the hedged risk.
two_sided
The hedging instrument provides a two-sided effective offset of the hedged risk.
For additional details refer to: https://asc.fasb.org/1943274/2147480682/815-20-25-76