But we don't talk about the fact that the two most critical financial instruments for fragile, early-stage companies do not really exist. More importantly, they never did. In the last 18 months ...

The standard affects public and private companies, not-for-profit organizations, and employee benefit plans that hold financial assets or owe financial liabilities. FASB also plans to issue this year ...

Given the significance of financial instruments and the complexity of the associated accounting issues, Financial Instrument Accounting has been subject to much discussion. The global financial ...

The Financial Accounting Standards Board has issued a revised set of proposals for the financial instruments accounting standards it has been working to converge with International Financial Reporting ...