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.

The Financial Accounting Standards Board has released its long-awaited hedging standard, the final component of its financial instruments convergence project with the International Accounting ...

Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...

The current economic environment of rising interest rates is hurting the financial performance of companies holding debt security investments as financial assets. Financial asset values decrease when ...

In the 1990s, the Financial Accounting Standards Board moved to increase transparency in corporate financials by requiring derivatives to be measured at fair market value as assets or liabilities on ...