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 ...

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 ...

This story was originally published on CFO Dive. To receive daily news and insights, subscribe to our free daily CFO Dive newsletter. The update relates to the scope of the rules formally known as ...

Under the International Financial Reporting Standards, the guidance for accounting of derivatives is well established. All derivatives are marked-to-market at each reporting date, and the gain or loss ...

The Financial Accounting Standards Board published updated guidance related to how to account for derivatives, hedging and revenue from contracts that clarifies the scope of the existing standards in ...

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 ...

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 continuing restatements and disclosure issues surrounding derivative and hedging activities of U.S. companies are not expected to go away any time soon, says Fitch Ratings. “Incomplete and ...

Accounted MTM gains or losses on derivatives in the income statement, and also corresponding MTM gains or losses on firm commitment in the income statement. Point to be noted that hedge documentation ...

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 ...

IndusInd Bank on Sunday said accounting lapses in the derivative portfolio will cost the bank Rs 1,960 crore in FY25. Photograph: Anushree Fadnavis/Reuters A bank-appointed external auditor has ...