A FASB proposal issued Tuesday is designed to provide more useful information to financial statement users about hybrid financial instruments that contain bifurcated embedded derivatives. The ...

Derivative instruments, most often used to mitigate interest-rate risks, can be used to hedge any type of risk exposure in any market. In light of the use of corporate credit derivatives and products ...

Birds rest on the logo of the Securities and Exchange Board of India (SEBI), India's market regulator, installed on the facade of its head office building in Mumbai, India, July 13, 2015.

Sebi has clarified that FPIs not not prohibited from issuing ODIs like P-notes, but they have only been barred from issuing ODIs with derivative instruments as underlying. Market regulator Sebi has ...

Alternative funds can be imposing to some investors. These funds might employ complex investment strategies and sometimes the financial instruments they hold can be tough to decipher. That’s ...

Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...

Mumbai: The Securities and Exchange Board of India (SEBI) has introduced significant changes to the regulations governing Offshore Derivative Instruments (ODIs) issued by Foreign Portfolio Investors ...

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 ...