Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) has issued an Exposure Draft (ED) of a proposed Accounting Standards Update (ASU) intended to improve accounting for ...

Although FASB and the IASB worked jointly to improve the accounting for financial instruments and to achieve convergence on a single recognition and measurement model, FASB said it decided to make ...

The International Public Sector Accounting Standards Board is circulating some proposed revisions to its financial instruments standard for government entities to harmonize it with the International ...

The Governmental Accounting Standards Board has updated its standards for the reporting of certain financial instruments and external investment pools by government entities. Statement No. 59, known ...

NEW YORK, March 24 (Reuters) - The International Accounting Standards Board (IASB) and U.S. Financial Accounting Standards Board (FASB) said on Tuesday that they will work quickly to replace ...

This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...

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 cash flows related to the sales, maturities, repayments and purchases of portfolio investments have been reclassified to the Operations section to better represent the operating cash flows of the ...

Following a Private Company Council recommendation, FASB issued a new standard Thursday that simplifies the accounting for certain financial instruments with down round features. Down round features ...

Accounting is a foundational process for every business, no matter how big or small. Learn what accounting is, why it matters and how to make it work for you. Keeping accurate financial records is the ...

Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in Finance degree from Bridgewater State University and helps develop content strategies. Crea Taylor / ...