The guidance in Accounting Standards Update 2016-06, Derivatives and Hedging (Topic 815), Contingent Put and Call Options in Debt Instruments, is intended to resolve accounting practices that have ...

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

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 ...

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 Governmental Accounting Standards Board has issued final derivativesdisclosure guidance with an immediate effective date, despite pleas by the GovernmentFinance Officers Association that the ...

Organizations seeking funding have much to think about, and the long-term accounting considerations related to the debt and equity instruments they issue are not likely at the top of that list.

Changes in the way derivative valuations are determined and accounted for has led to an expansion in the Treasurer’s roles and responsibilities. With ninety-four percent of the world’s largest ...