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 ...

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

LONDON (HedgeWorld.com) — Although everybody involved in contemporary discussions of accounting standards claims to want convergence, and the idea of a single universal set of standards for accounting ...

The SEC has asked FASB to review elements of accounting for derivatives contracts designated as hedging instruments as part of FASB’s existing project on financial instruments, according to a letter ...

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.

The Government Accounting Standards Board this week will examine the pre-draft ballot for new regulations for derivatives accounting standards, marking the first time the board will see the entire ...

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 ...

The external auditor had in April pointed out cumulative adverse accounting impact on profit & loss at Rs 1,959.98 crore as on March 31, 2025 due to accounting discrepancies in its derivatives ...