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 ...

FASB has issued a proposed update to accounting standards, with new disclosure requirements for financial instruments that contain separately presented embedded derivatives. Companies would be ...

The Governmental Accounting Standards Board has issued final derivativesdisclosure guidance with an immediate effective date, despite pleas by the GovernmentFinance Officers Association that the ...

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 ...