The Financial Accounting Standards Board has released its preliminary views on financial instruments with the characteristics of equity in an effort to simplify a patchwork of 60-plus pieces of ...

Discover how equity derivatives work, their uses in hedging and speculation, and see examples of these financial instruments like options and futures.

The Tax Court ruled that PepsiCo’s Netherlands subsidiary’s “advance agreements” (AAs) with certain other PepsiCo subsidiaries, newly formed as part of an effort to retain its tax position, were ...

The investment seeks capital appreciation. Under normal market conditions, the fund pursues its investment objective by investing at least 80% of its net assets (including borrowings for investment ...

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

The International Accounting Standards Board (IASB) is seeking comment on proposed guidance that seeks to clarify when a financial instrument should be classified as a liability or as equity. The ...

Hybrid solutions tend to surface when deal asymmetries call for creative calibration. For example, a growth-stage company on ...

It requires a lot of research work for identifying and valuing stocks for investment. Investment decisions should be based on both qualitative and quantitative research. You always need to have a ...

Most Islamic bonds should be treated as equity instruments, the top scholar of a body that sets Islamic financial standards across the Middle East said, marking a shift for Muslims seeking ...

Risk Disclosure: Trading in financial instruments and/or cryptocurrencies involves high risks including the risk of losing some, or all, of your investment amount, and may not be suitable for all ...