The guidance in Accounting Standards Update 2016-06, Derivatives and Hedging (Topic 815), Contingent Put and Call Options in Debt Instruments, is intended to resolve accounting practices that have ...

FASB’s guidance in Accounting Standards Update No. 2016-06, Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments, brings new detail to the “clearly and closely ...

Explore the role of embedded options in financial securities, along with their significance, impact on value, and the various types, such as callable and putable options.

The Financial Accounting Standards Board has released two proposed accounting standards updates related to derivatives and hedging. Processing Content The first proposal involves the effect of ...

The Governmental Accounting Standards Board has issued final derivativesdisclosure guidance with an immediate effective date, despite pleas by the GovernmentFinance Officers Association that the ...

The Financial Accounting Standards Board’s Emerging Issues Task Force has issued an accounting standards update for contingent put and call options in debt instruments. Processing Content FASB noted ...

On November 5, 2013, the Internal Revenue Service (IRS) issued final regulations relating to the transfer or assignment of certain derivative contracts. The final regulations, which are provided as ...