A financial statement expresses the value of an enterprise by listing and evaluating its parts. In the process, the statement sets forth as accurately as possible each asset and liability. Determining ...

The Financial Accounting Standards Board has issued a statement intended to improve financial reporting on derivative instruments and hedging activities. The ...

The statement, made by Chuck Greener, senior vice-president of communication at Fannie Mae, reiterated the agency's "disciplined" approach to derivatives accounting. "Fannie Mae made a permanent and ...

July 29 (Reuters) - India's market regulator said on Saturday there was no proposal to curb retail participation in equity derivative markets but that it was considering a client risk assessment.