The Financial Accounting Standards Board has finished its hedge accounting guidance meant to eliminate the use of different accounting methods when companies raise capital by offering shares that ...

The Bond Market Association is urging the Governmental Accounting Standards Board toallow state and local governments to disclose the aggregate amount of their exposure tointerest rate swaps in their ...

FASB has issued a proposed update to accounting standards, with new disclosure requirements for financial instruments that contain separately presented embedded derivatives. Companies would be ...

As the trend toward using equity derivatives in corporate finance sweeps Europe, the situation in the US couldnt be more different. Companies have long used equity derivatives to help manage ...

On November 5, 2013, the Internal Revenue Service (IRS) issued final regulations relating to the transfer or assignment of certain derivative contracts. The final regulations, which are provided as ...