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 ...

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 Financial Accounting Standards Board issued Thursday its long awaited accounting standards update for credit losses, part of the convergence project on financial instruments that it has been ...

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 ...

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 ...

FASB took what appears to be two steps back from convergence with the International Accounting Standards Board (IASB) last week with a pair of major tentative decisions in its project on accounting ...

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 ...

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 ...

January 2010 Long-awaited new international book-keeping standards have hit the global finance market. QASIM ISPAHANI reports on ripples in the Gulf. Gulf banks and financial institutions are ...

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 / ...