Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

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The American Institute of CPAs launched a new credential and accompanying performance framework Monday that will address the "consistency, clarity and transparency of the valuation of financial ...

Learn what financial securities are, the main types, common examples and how stocks, bonds, ETFs and derivatives work for investors. Read on for more: ...

In the financial world, securities are financial instruments that represent ownership of a specific asset or claim on an underlying asset. In the past, most securities were issued as "bearer ...

FASB proposed a standard Tuesday that would clarify the interaction between its standard on recognition and measurement of financial instruments and its standard on equity method investments. In 2016, ...

The Office of Financial Research (OFR) has added a third data source, the Financial Information eXchange (FIX) Protocol, to its Financial Instrument Reference Database (FIRD), to allow users to ...