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

In May, the Southern District of California handed ING a win in a case involving allegations that the company targeted seniors with annuities that hid an embedded derivative structure that made them ...

Find out why ASU 2020-06 simplifies accounting for convertible debt and free-standing equity-linked instruments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and ...

FASB has issued a proposed update to accounting standards, with new disclosure requirements for financial instruments that contain separately presented embedded derivatives. Companies would be ...

The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020. ASU 2020-06 simplifies an issuer’s ...