The document discusses the accounting treatment of derivatives and project equipment. Derivatives are classified as financial assets or liabilities based on their fair value and are used for hedge accounting. The document outlines the criteria for hedge accounting, the classification of derivatives, and the treatment of cash flow hedges. It also covers the accounting for project equipment, including depreciation and impairment.
documents/vol00010-efta01367270-pdf.pdf
{"title":"Amendment #4 - Derivatives and Project Equipment","document_date":"2015-07-20","document_type":"financial","document_subtype":"financial statement","key_organizations":["Company"],"reference_numbers":["DB-SDNY-0058798","SDNY_GM_00204982","EFTA01367270"]}