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 ...

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 ...

Derivative is an instrument which derives its value from an underlying. Derivative is technically not a new concept, since under Indian GAAP, guidance is provided on its application though we agree ...

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 ...

This accounting reflects the underlying economic substance of the transaction. For example, certain types of hedge accounting (say, for a highly probable forecast transaction such as future foreign ...

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 ...