Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

The Securities and Exchange Commission has passed along a request to the Financial Accounting Standards Board that it consider making changes in how to account for derivatives contracts designated as ...

MEXICO CITY--(BUSINESS WIRE)--UNIFIN Financiera, S.A.P.I. de C.V. SOFOM, E.N.R. (BMV: UNIFIN) (“UNIFIN” or “the Company”), announced today that: Following an analysis and valuation of the accounting ...

Financial derivatives are financial instruments that are linked to a specific financial instrument or indicator or commodity, and through which specific financial risks can be traded in financial ...

The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020. ASU 2020-06 simplifies an issuer’s ...

The Financial Accounting Standards Board has issued its long-awaited new accounting standard to simplify hedge accounting, allowing companies to adopt the new approach almost immediately if they ...

Derivatives are financial instruments that derive their value from one or more underlying financial assets. Learn more about the types of derivatives and the pros and cons of investing. Financial ...

The SEC has asked FASB to review elements of accounting for derivatives contracts designated as hedging instruments as part of FASB’s existing project on financial instruments, according to a letter ...

Among the most important changes in world financial markets over the past two decades has been the emergence of a myriad of new and rediscovered financial instruments in the form of derivative ...