Explore the role of embedded options in financial securities, along with their significance, impact on value, and the various ...

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 ...

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 Governmental Accounting Standards Board has issued final derivativesdisclosure guidance with an immediate effective date, despite pleas by the GovernmentFinance Officers Association that the ...

As the trend toward using equity derivatives in corporate finance sweeps Europe, the situation in the US couldnt be more different. Companies have long used equity derivatives to help manage ...