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 ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Group of 20 finance chiefs will say that they will act by the end of this year to resolve a transatlantic clash over rules for over-the-counter derivatives, according to a draft of their statement to ...

Every business has an accountant who prepares financial statements on a regular basis. Management, creditors and stockholders use these statements to gauge the performance of the company and make ...