Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

The American Institute of CPAs launched a new credential and accompanying performance framework Monday that will address the "consistency, clarity and transparency of the valuation of financial ...

The institute has proposed a framework to bring clarity, consistency and transparency to the valuation of financial instruments such as mortgage-backed securities, credit default swaps, complex bonds ...

The American Institute of CPAs has unveiled an exposure draft of a new framework to help CPAs and other financial professionals perform valuations of financial instruments such as derivatives, along ...

There's yet another hearing on "fair value" accounting today, this time in the House subcommittee on capital markets. But don't expect a suspension of the rule that requires to mark-to-market ...

NEW YORK--(BUSINESS WIRE)--The American Institute of CPAs (AICPA) today announced the launch of a new credential and accompanying performance framework that will enhance the consistency, clarity and ...

Financial instruments are a growing presence on company balance sheets, and business executives say more market awareness is needed to prevent another financial crisis, according to a recent survey by ...

In every modern economy, there are three markets that shape national development, investment flows, and wealth creation.These ...

1 This non-IFRS measure adjusts income before income taxes by eliminating the impact of changes in fair value by adding back losses on the valuation of financial instruments (except those on mortgage ...