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 ...

The Financial Accounting Standards Board released an accounting standards update Thursday to clarify three of its recent standards for credit losses, hedging, and recognition and measurement of ...

The IASB and the U.S. Financial Accounting Standards Board have been unable to reach an agreement on how to handle the impairment of financial instruments such as bank loans. Next month, the IASB ...

While large corporations and publicly traded companies must follow the financial accounting, small businesses have the choice of using either the financial accounting method or the tax accounting ...

Translation risk is the foreign exchange risk associated with the translation of net investments in foreign operations into a group’s presentation currency when preparing consolidated financial ...