It has been nearly four years since FASB began issuing its revised financial instruments guidance (see the sidebar, “Topic 326 Changes”). The guidance impacts all industries, not just financial ...

It's hard to believe that anyone could look back on the savings and loan crisis a generation ago and think, "Yeah, those were the good ol' days." But from a government bailout perspective, that's how ...

Financial derivatives have greatly enhanced the range of tools available for managing financial risks. Currently, derivatives are widely used to mitigate and reallocate the financial risk related to ...

The American Institute of CPAs launched a new credential and accompanying performance framework Monday that will address the "consistency, clarity and transparency of the valuation of financial ...

While issuers can use various of types of sustainable finance instruments and structures, there is a fundamental distinction between “use of proceeds” instruments and “target-linked” instruments. Use ...

MiFID is the key European legislation that provides the basis for providing services on financial instruments in Europe. The currently ongoing revision of MiFID is an essential part of many structural ...

Bloomberg and Kaiko are pleased to announce the issuance of the first series of Financial Instrument Global Identifiers covering crypto assets. The Financial Instrument Global Identifier (FIGI) is an ...

In finance, a trade is an exchange of a security for "cash", typically a short-dated promise to pay in the currency of the country where the 'exchange' is located. BASICS: A financial instrument must ...

Malta, a Mediterranean country that wants be known as Blockchain Island, has published a “Financial Instrument Test” as it seeks to clarify questions regarding initial coin offerings (ICOs) and when a ...