Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. The ASU revises ...

On Wednesday, the IRS issued identical temporary (T.D. 9635) and proposed regulations (REG-111753-12) to clarify the treatment of debt instruments that are part of a straddle. The regulations provide ...

SEBI has operationalised Regulation 11B by prescribing half-yearly disclosure timelines and formats for SDIs. The framework becomes effective from the end of March ...

Learn how notching affects credit ratings for a single issuer's debts. Discover Moody's guidelines and understand the factors influencing rating differences.

According to the Sebi mandate, short duration funds can invest in debt instruments which have maturity between one and three ...

Discover the four key yield types—bank discount, holding period, effective annual, and money market—to optimize your debt investment returns.

Cadence, which puts commercial debt into ERC-20 tokens, is now listed on Bloomberg Terminal. In a first for a blockchain-based financial instrument, Cadence has obtained a Financial Instrument Global ...