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 ...

Proposed ASU, Derivatives and Hedging (Topic 815): Codification Improvements to Hedge Accounting (comments were due Jan. 13, 2020). ASU No. 2018-16, Derivatives and Hedging (Topic 815): Inclusion 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 ...

The evaluation of whether contracts involving cryptoassets contain embedded derivatives, and borrowing, lending and mining of cryptoassets all come with complex accounting implications. This ...

Derivative Accounting Overview. The default accounting for a derivative is to record the fair value of the derivative on the balance sheet at each reporting date.

Bank of America Corp. said it was restating financial data for the last five years to adjust for accounting treatment for certain derivative transactions. The No. 2 U.S. bank said in a regulatory ...

NRG Energy, one of the S&P 500’s biggest year-to-date gainers, has volatile earnings due to its large derivatives-trading operation. Late last year, an accounting switcheroo let it start acting ...

The Governmental Accounting Standards Board plans to issue a “preliminary views document” on its closely watched derivatives accounting project this spring to get more input from municipal ...

NEW YORK (Reuters) - Wall Street's biggest banks are urging rule-makers to scrap a derivative accounting proposal that could inflate their balance sheets by trillions of dollars. The draft rules ...

NEW YORK (MarketWatch) -- Macquarie Infrastructure Co on Thursday said it would restate earnings for its quarters ended March 31, 2006 and June 30, 2006 to correct its accounting for certain ...

IndusInd Bank ignored established Indian derivative accounting practices for years as it chased profit growth, resulting in a $175 million balance-sheet hole and the biggest crisis for the lender ...

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