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 ...

The Financial Accounting Standards Board posted an accounting standards update to address its stakeholders' concerns about the application of derivative accounting and its scope. The concerns involve ...

One of the themes I developed in my 2010 book, “Inflated: How Money & Debt Built the American Dream, opens new tab,” is the idea that significant amounts of the reported GDP and employment of the post ...

Recent changes to FASB’s standard for hedge accounting deliver to company finance teams new alternatives to account for their risk management activities that organizations may wish to explore.

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

The question of how to account for digital assets has emerged as a challenging one for accountants as use of these assets becomes increasingly common. Although accounting for exchange-traded digital ...

NEW YORK (Reuters) - Wall Street's biggest banks are urging rule-makers to scrap a derivative accounting proposal that could inflate their balance sheets by trillions of dollars. The draft rules, ...

NRG Energy, one of the S&P 500’s biggest year-to-date gainers, has volatile earnings due to its large derivatives-trading operation. Late last year, an accounting switcheroo let it start acting like ...

Derivative Path (http://www.derivativepath.com) chose Reval’s outsourced service, Reval CenterTM, to provide award-winning hedge accounting service to its regional ...