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 ...

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 ...

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 ...

MEXICO CITY--(BUSINESS WIRE)--UNIFIN Financiera, S.A.P.I. de C.V. SOFOM, E.N.R. (BMV: UNIFIN) (“UNIFIN” or “the Company”), announced today that: Following an analysis and valuation of the accounting ...

There is still limited regulatory convergence between IFRS 16 and IFRS 9. US GAAP requires more detailed examinations of net ...

The Financial Accounting Standards Board has issued its long-awaited new accounting standard to simplify hedge accounting, allowing companies to adopt the new approach almost immediately if they ...

Translation risk is the foreign exchange risk associated with the translation of net investments in foreign operations into a group’s presentation currency when preparing consolidated financial ...

Financial derivatives are financial instruments that are linked to a specific financial instrument or indicator or commodity, and through which specific financial risks can be traded in financial ...

Derivatives are financial instruments that derive their value from one or more underlying financial assets. Learn more about the types of derivatives and the pros and cons of investing. Financial ...

The difference between the long-term interest rates for loans and the short-term interest rates for deposits – known as the “interest rate margin” – is the main source of profitability for a ...

Among the most important changes in world financial markets over the past two decades has been the emergence of a myriad of new and rediscovered financial instruments in the form of derivative ...