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 ...

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 ...

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

FASB issued a proposed Accounting Standards Update (ASU) aimed at improving the application and relevance of accounting guidance related to induced conversions of convertible debt instruments. Public ...

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 ...