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

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 ...

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 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 ...