As private markets continue to mature, structured equity has moved firmly into the mainstream. Whether used in growth capital deals, buyouts, or real estate transactions, it offers investors a ...

Entities raising capital must apply the complex, rules-based guidance in U.S. GAAP to determine whether freestanding contracts such as warrants, options, and forwards to sell equity shares are ...

Under normal market conditions, the fund pursues its investment objective by investing at least 80% of its net assets (including borrowings for investment purposes) in equity instruments and equity ...

Preferred equity investing is on the rise amid a search for yield and a fall in the number of high-quality assets coming to market. Here we explore the growing appeal of preferred equity instruments, ...

The investment seeks capital appreciation. Under normal market conditions, the fund pursues its investment objective by investing at least 80% of its net assets (including borrowings for investment ...

The Financial Accounting Standards Board released a proposed accounting standards update Wednesday with the goal of enhancing the guidance for financial instruments with the characteristics of ...

The Financial Accounting Standards Board has released its preliminary views on financial instruments with the characteristics of equity in an effort to simplify a patchwork of 60-plus pieces of ...

The Securities and Exchange Board of India (SEBI) has moved REITs to the category of equity instruments. This strategic decision allows for the immediate inclusion of REITs in equity indices, higher ...