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 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 ...

FASB’s guidance in Accounting Standards Update No. 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments, brings new detail to the “clearly and closely ...

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

The Financial Accounting Standards Board’s Emerging Issues Task Force has issued an accounting standards update for contingent put and call options in debt instruments. Processing Content FASB noted ...

As the trend toward using equity derivatives in corporate finance sweeps Europe, the situation in the US couldnt be more different. Companies have long used equity derivatives to help manage ...