The Financial Accounting Standards Board has released two proposed accounting standards updates related to derivatives and hedging. The first proposal involves the effect of derivative contract ...

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 ...

LONDON (HedgeWorld.com) — Although everybody involved in contemporary discussions of accounting standards claims to want convergence, and the idea of a single universal set of standards for accounting ...

The Financial Accounting Standards Board has issued a new Accounting Standards Update to address growing confusion over what ...

Derivatives are financial instruments whose prices are based on the prices of other assets such as commodities and other financial instruments. Forward contracts, futures contracts and stock-share ...

The Government Accounting Standards Board this week will examine the pre-draft ballot for new regulations for derivatives accounting standards, marking the first time the board will see the entire ...

The Governmental Accounting Standards Board plans to issue a “preliminary views document” on its closely watched derivatives accounting project this spring to get more input from municipal officials ...

New Delhi, Apr 27 (PTI) IndusInd Bank on Sunday said accounting lapses in the derivative portfolio will cost the bank ₹1,960 crore in FY25. A bank-appointed external auditor has determined cumulative ...

One of the themes I developed in my 2010 book, “Inflated: How Money & Debt Built the American Dream, opens new tab,” is the idea that significant amounts of the reported GDP and employment of the post ...

International banking regulators will propose a new method for calculating the leverage ratios of banks, as requested by market participants, in a move that could provide relief for the global ...