Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

IMGCAP(1)]IAS 39, Financial Instruments: Recognition and Measurement, is arguably the most complex of International Financial Reporting Standards. The standard deals principally with accounting for ...

The Financial Accounting Standards Board issued Thursday its long awaited accounting standards update for credit losses, part of the convergence project on financial instruments that it has been ...

Recently issued FASB standards on credit losses, hedging, and recognition and measurement would be amended under new, narrow-scope changes proposed by the board. Proposed Accounting Standards Update ...

Following a Private Company Council recommendation, FASB issued a new standard Thursday that simplifies the accounting for certain financial instruments with down round features. Down round features ...

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 ...

NEW YORK, March 24 (Reuters) - The International Accounting Standards Board (IASB) and U.S. Financial Accounting Standards Board (FASB) said on Tuesday that they will work quickly to replace ...

They agreed in joint meetings to revisit the rules on accounting for financial instruments, and they will come together next month to host a series of public roundtables on the topic. With that kind ...

Business accounting procedures provide essential information that supports professional decision-making. Management and financial accounting are two methods for tracking, recording and interpreting ...