The Financial Accounting Standards Board has issued a new Accounting Standards Update to address growing confusion over what ...

On May 7, the European Securities and Markets Authority (ESMA) issued final guidelines (Guidelines) clarifying the definition of physically settled commodity derivatives under the Markets in Financial ...

A large, fundamentally false debate has been raging over allegations that exchange traded funds (ETFs) are 'derivative' investments; a term steeped in negative press and generally associated with high ...

Derivative is an instrument which derives its value from an underlying. Derivative is technically not a new concept, since under Indian GAAP, guidance is provided on its application though we agree ...