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 ...

Structured notes are hybrid instruments that combine a bond component with an embedded derivative component, offering unique risk management and portfolio construction options. Structured notes are ...

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 ...

Suppose entity ABC enters into a contract to issue a bond, and the payment of interest and principal of the bond is indexed with the price of gold. Here, the payment will increase or decrease ...

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 ...