Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

Discover how the CFMA reshaped financial regulations, exempted OTC derivatives from oversight, and influenced market ...

Some things have changed radically over the last decade, however, the most important being the structure of financial markets. The Great Financial Crisis was arguably caused by the digitalization of ...

Ben is the former Retirement and Investing Editor for Forbes Advisor. With two decades of business and finance journalism experience, Ben has covered breaking market news, written on equity markets ...

Hedge documentation is important in both financial reporting and income taxation.For financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument ...

Over-the-counter trading of derivatives—financial instruments that are linked to, among other things, other securities, indices, indicators, commodities, and even other derivatives—caused, or at least ...

Derivatives products, like options contracts — financial instruments that give investors the right but not the obligation to buy or sell an asset at a pre-determined price — will drive the Bitcoin ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Thomas J Catalano is a CFP and Registered ...