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

Derivatives scope refinements. During FASB's recent agenda consultation and other outreach, its stakeholders pointed to challenges in applying the guidance in FASB Accounting Standards Codification ...

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.

This accounting change will affect nearly every company that uses OTC derivatives -- hundreds of thousands of companies. And nobody will look better as a result, at first.

NORWALK, Conn. (CBS.MW) -- The nation's independent accounting standards overseer on Wednesday said it would propose a change in the definition of a derivative.

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 ...

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 ...

India's retail individual traders in the equity derivatives segment made net losses in fiscal 2025 that widened by 41% to 1.06 trillion rupees, the country's markets regulator said in a study on ...