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 ...

This program will provide an introduction to the regulation, trading and documentation of exchange-traded futures contracts and over-the-counter (OTC) financial derivatives. It will examine the key ...

Accounting for derivatives has never been easy, but the Governmental Accounting Standards Board has proffered some thoughts on how it might be done, and 85 concerned industry professionals generally ...

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 ...