The Financial Accounting Standards Board has issued a statement intended to improve financial reporting on derivative instruments and hedging activities. Processing ...

FCA warns providers of cryptocurrency derivatives of their regulatory obligations. The UK Financial Conduct Authority (FCA) has issued a statement reminding businesses offering cryptocurrency ...

The Basel Committee on Banking Supervision and the International Organization of Securities Commissions have published a joint statement on the final implementation of the margin requirements for ...

A financial statement expresses the value of an enterprise by listing and evaluating its parts. In the process, the statement sets forth as accurately as possible each asset and liability. Determining ...

The statement, made by Chuck Greener, senior vice-president of communication at Fannie Mae, reiterated the agency's "disciplined" approach to derivatives accounting. "Fannie Mae made a permanent and ...

Group of 20 finance chiefs will say that they will act by the end of this year to resolve a transatlantic clash over rules for over-the-counter derivatives, according to a draft of their statement to ...