A FASB proposal issued Tuesday is designed to provide more useful information to financial statement users about hybrid financial instruments that contain bifurcated embedded derivatives. The ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and currently holds a Life, ...

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 ...

Discover how longevity derivatives hedge against longevity risks, explore their benefits for pension plans, and understand ...

Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...

Alternative funds can be imposing to some investors. These funds might employ complex investment strategies and sometimes the financial instruments they hold can be tough to decipher. That’s ...

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 ...

Some things have changed radically over the last decade, however, the most important being the structure of financial markets. The Great Financial Crisis was arguably caused by the digitalization of ...

The Canadian Securities Administrators (CSA) announced that the regulatory authorities of each jurisdiction in Canada, except for British Columbia, have adopted Multilateral Instrument 93-101, ...

Three of the six largest bankruptcies in American history -- WorldCom, Enron, and Global Crossing -- occurred between December 2001 and July 2002, shattering investor confidence and helping to knock ...

Sebi has clarified that FPIs not not prohibited from issuing ODIs like P-notes, but they have only been barred from issuing ODIs with derivative instruments as underlying. Market regulator Sebi has ...