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. Processing Content The first proposal involves the effect of ...

Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

The Financial Accounting Standards Board has issued proposals that would repair the misuse of a certain exception in derivative accounting rules and make the risk profile of insurance companies more ...

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 ...

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 ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. Reval is a leading global provider of Software-as-a-Service solutions for ...

Gordon Scott has been an active investor and technical analyst or 20+ years. He is a Chartered Market Technician (CMT). Betsy began her career in international finance and it has since grown into a ...

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 ...