In response to “the broad and evolving application of the definition of a derivative,” FASB issued an Accounting Standards ...

Derivatives are financial products that derive their value from the price of an underlying asset. Derivatives are often used by traders as a device to speculate on the future price movements of an ...

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. The proposal by the Financial ...

The Financial Accounting Standards Board (FASB) has issued an Accounting Standards Update (ASU) aimed at refining derivative ...

WASHINGTON (Reuters) – Securities regulators on Monday finalized rules that define what kinds of derivatives products will be regulated under the new regime created by the 2010 Dodd-Frank Wall Street ...

European companies have been struggling to implement EMIR, which requires them to report all derivative contracts from February 12, amid widespread confusion and culminating in the European Securities ...

Testifying before a joint meeting of the House Financial Services Committee and the House Agriculture Committee, Geithner provided little in the way of solid progress on his plans to regulate OTC ...

Market participants have advised Europe’s securities watchdog to keep the specifications for deciding which OTC derivatives can be cleared as broad as possible to avoid circumvention of new ...