Hedge documentation is important in both financial reporting and income taxation.For financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument ...

The Securities and Exchange Commission (SEC) wants to know what you think about the use of derivatives by mutual funds. Last week, the SEC voted unanimously to seek public comment on what it termed “a ...

The Governmental Accounting Standards Board has issued a new standard aimed at improving how state and local governments report information about derivative instruments in their financial statements.

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee ...

A derivative is a financial instrument that gains value from the performance or price of an underlying asset, such as stocks, bonds, commodities, currencies, and indices. It is set between two or more ...

EAST LANSING, Mich. — The overuse of financial contracts known as derivatives – which were designed to help companies hedge against risk – was widely blamed for triggering the economic crisis of 2008.

With volumes reaching record levels despite unprecedented widening in spreads, the end of 2007 and beginning of 2008 might eventually be the period when the market came of age. Volumes traded in 2007 ...

It is well-settled under Delaware law that in a merger a stockholder loses standing to assert a purely derivative claim. That claim passes instead to the acquiring company. As an asset of a Delaware ...

What is a derivative and how do they work? Despite derivatives (such as stock options) being a core part of the global financial system, with more than $600trn outstanding around the world, few people ...

A report tracking exchanged-traded derivatives activity from a turbulent 2020, has shown that volumes rose 20% from the previous year to 32.3 billion contracts, however the notional value of those ...