The Financial Accounting Standards Board has released two proposed accounting standards updates related to derivatives and hedging. Processing Content The first proposal involves the effect of ...

The Securities and Exchange Commission has passed along a request to the Financial Accounting Standards Board that it consider making changes in how to account for derivatives contracts designated as ...

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.

Derivatives are financial instruments whose prices are based on the prices of other assets such as commodities and other financial instruments. Forward contracts, futures contracts and stock-share ...

This content is provided by an external author without editing by Finextra. It expresses the views and opinions of the author. Reval is a leading global provider of Software-as-a-Service solutions for ...

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

CX Capital Markets LLC, a new futures commission merchant focusing on institutional and managed account business, will use SunGard's GMI clearing and accounting system for exchange traded derivatives, ...

Derivative Path (http://www.derivativepath.com) chose Reval’s outsourced service, Reval CenterTM, to provide award-winning hedge accounting service to its regional ...