The guidance in Accounting Standards Update 2016-06, Derivatives and Hedging (Topic 815), Contingent Put and Call Options in Debt Instruments, is intended to resolve accounting practices that have ...

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 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 ...

Suppose entity ABC enters into a contract to issue a bond, and the payment of interest and principal of the bond is indexed with the price of gold. Here, the payment will increase or decrease ...

Despite a 2025 net loss of $366 million, largely driven by higher losses from the Fortitude Re funds withheld embedded derivative and changes in the fair ...

The Financial Accounting Standards Board’s Emerging Issues Task Force has issued an accounting standards update for contingent put and call options in debt instruments. Processing Content FASB noted ...

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 ...

Derivative is an instrument which derives its value from an underlying. Derivative is technically not a new concept, since under Indian GAAP, guidance is provided on its application though we agree ...