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 ...

IMGCAP(1)]IAS 39, Financial Instruments: Recognition and Measurement, is arguably the most complex of International Financial Reporting Standards. The standard deals principally with accounting for ...

Although FASB and the IASB worked jointly to improve the accounting for financial instruments and to achieve convergence on a single recognition and measurement model, FASB said it decided to make ...

Learn about accounting interpretations, why they matter, and how they clarify standards, prevent errors, and provide consistency in financial reporting.

Business accounting procedures provide essential information that supports professional decision-making. Management and financial accounting are two methods for tracking, recording and interpreting ...

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 ...

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 ...

For years, accounting has been seen as a back-office function focused on compliance, managing financial records and ensuring tax filings are accurate. However, in recent years, accounting has evolved ...

Accounting is undoubtedly one of the most crucial components of running a successful business. It's impossible to overlook the significance of keeping track of your finances. With a clear ...