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 ...

The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) aimed at refining derivative accounting practices and addressing the diversity in accounting for ...

FASB issued an Accounting Standards Update (ASU) responding to challenges in FASB ASC Topic 815, Derivatives and Hedging, and the clarifying related applicability of Topic 606, Revenue From Contracts ...

The Financial Accounting Standards Board posted an accounting standards update to address its stakeholders' concerns about the application of derivative accounting and its scope. The concerns involve ...

The Financial Accounting Standards Board has issued an Accounting Standards Update to calm years of confusion over when contracts must be treated as derivatives. The move seeks to bring clarity for ...

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 ...

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 ...

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 ...

The question of how to account for digital assets has emerged as a challenging one for accountants as use of these assets becomes increasingly common. Although accounting for exchange-traded digital ...

NEW YORK, May 6 (Reuters) - Wall Street's biggest banks are urging rule-makers to scrap a derivative accounting proposal that could inflate their balance sheets by trillions of dollars. Sign up here.