MiFID is the key European legislation that provides the basis for providing services on financial instruments in Europe. The currently ongoing revision of MiFID is an essential part of many structural ...

Although FASB and the IASB worked jointly to improve the accounting for financial instruments and to achieve convergence on a single recognition and measurement model, FASB said it decided to make ...

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 ...