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 ...

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 ...

The Financial Accounting Standards Board has finished its hedge accounting guidance meant to eliminate the use of different accounting methods when companies raise capital by offering shares that ...

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 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 ...

FASB has issued a proposed update to accounting standards, with new disclosure requirements for financial instruments that contain separately presented embedded derivatives. Companies would be ...

The Bond Market Association is urging the Governmental Accounting Standards Board toallow state and local governments to disclose the aggregate amount of their exposure tointerest rate swaps in their ...

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On November 5, 2013, the Internal Revenue Service (IRS) issued final regulations relating to the transfer or assignment of certain derivative contracts. The final regulations, which are provided as ...