The Financial Accounting Standards Board has released its long-awaited hedging standard, the final component of its financial instruments convergence project with the International Accounting ...

Interest rates are once again near zero, leaving companies that hedged their variable rate exposures in higher interest rate environments with significant derivative liabilities and large, near-term ...

The sole aim to open up any decision-making to the entire world is to attract a large number of people to work on it. The network effects, which means the system will become better as more people join ...