Derivatives are financial products that derive their value from the price of an underlying asset. Derivatives are often used by traders as a device to speculate on the future price movements of an ...

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 ...

European companies have been struggling to implement EMIR, which requires them to report all derivative contracts from February 12, amid widespread confusion and culminating in the European Securities ...

NORWALK, Conn. (CBS.MW) -- The nation's independent accounting standards overseer on Wednesday said it would propose a change in the definition of a derivative. The proposal by the Financial ...

The European Securities and Markets Authority (ESMA) has sent a letter to the European Commission asking for clarification of the definition of a derivative or derivative contracts under the European ...

The Financial Accounting Standards Board has issued an Accounting Standards Update to calm years of confusion over when contracts must be treated as derivatives. The move seeks to bring clarity for ...