FASB issued an Accounting Standards Update (ASU) responding to challenges in FASB ASC Topic 815, Derivatives and Hedging, and the clarifying related applicability of Topic 606, Revenue From Contracts ...

The Financial Accounting Standards Board posted an accounting standards update to address its stakeholders' concerns about the application of derivative accounting and its scope. The concerns involve ...

The Financial Accounting Standards Board issued a proposed accounting standards update to request public comments on possible changes to two of its standards. Processing Content The proposed ASU, ...

Derivative assessment considerations should be addressed under both U.S. GAAP and IFRS when accounting for corporate power purchase agreement ("Corporate PPA") contracts. Renewable energy power ...

Derivative Path (http://www.derivativepath.com) chose Reval’s outsourced service, Reval CenterTM, to provide award-winning hedge accounting service to its regional ...

NRG Energy, one of the S&P 500’s biggest year-to-date gainers, has volatile earnings due to its large derivatives-trading operation. Late last year, an accounting switcheroo let it start acting like ...