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 ...
Alternative funds can be imposing to some investors. These funds might employ complex investment strategies and sometimes the financial instruments they hold can be tough to decipher. That’s ...
Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...
James Chen, CMT is an expert trader, investment adviser, and global market strategist. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and currently holds a Life, ...
Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...
The Financial Accounting Standards Board’s Emerging Issues Task Force has issued an accounting standards update on the effect of derivative contract novations on existing hedge accounting ...
The Canadian Securities Administrators (CSA) announced that the regulatory authorities of each jurisdiction in Canada, except for British Columbia, have adopted Multilateral Instrument 93-101, ...
“Derivatives” generally may be defined as instruments and contracts that have a value that is based upon, or derived from, an asset or other metric. Derivatives may be either exchange-traded, such as ...
Volatility ETNs are derivatives of derivatives of derivatives. The expected longer-term value of volatility ETNs is zero. ETNs such as XIV, ZIV or SVXY amplify market risks in exchange for high ...
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