Washington (March 15, 2004) -- The Securities and Exchange Commission has issued a Staff Accounting Bulletin to provide guidance on banks' extending mortgage loans with an intention to sell the loan ...

A FASB proposal issued Tuesday is designed to provide more useful information to financial statement users about hybrid financial instruments that contain bifurcated embedded derivatives. The ...

FASB issued financial reporting standards Thursday that address recognition of breakage for prepaid stored-value products and the effects of derivative contract novations on existing hedge accounting ...

Warren Buffett famously referred to derivatives as "financial weapons of mass destruction," but unless we accept that residential mortgages are too - because enough banks have gone bust or near-bust ...

Alternative funds can be imposing to some investors. These funds might employ complex investment strategies and sometimes the financial instruments they hold can be tough to decipher. That’s ...