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 ...

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 ...

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 ...

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 ...

In its current form, the Uniform Commercial Code (“UCC”) does little to accommodate emerging technologies such as cryptocurrencies and non-fungible tokens. In efforts to modernize and adapt the ...

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 ...

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 ...

In the context of enhanced interest in digital financial services technologies, Luxembourg’s financial sector regulator (the CSSF) has recently published a white paper named “Distributed Ledger ...