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 ...

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 ...

The Government Accounting Standards Board this week will examine the pre-draft ballot for new regulations for derivatives accounting standards, marking the first time the board will see the entire ...

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 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 ...

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 ...

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 ...

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 ...

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 ...