Alternative funds can be imposing to some investors. These funds might employ complex investment strategies and sometimes the financial instruments they hold can be tough to decipher. That’s ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and currently holds a Life, ...

Q Do companies sometimes find “unexpected” derivative instruments? A Yes! When companies want to borrow money at a fixed rate of interest, it is not uncommon to find that borrowing on a variable rate ...

In the recent past, derivatives have suffered from a poor reputation, with some critics viewing derivative instruments as a form of legalised gambling. While derivatives can be used to speculate on ...

Volatility ETNs are derivatives of derivatives of derivatives. The expected longer-term value of volatility ETNs is zero. ETNs such as XIV, ZIV or SVXY amplify market risks in exchange for high ...

A FASB proposal issued Tuesday is designed to provide more useful information to financial statement users about hybrid financial instruments that contain bifurcated embedded derivatives. The ...

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 ...

The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020. ASU 2020-06 simplifies an issuer’s ...