- DefinitionThe entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management disclosures.
Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/825/tableOfContent
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