Discover how micro accounting works at personal, corporate, and government levels. Learn its processes and how it contrasts with macro accounting strategies.

Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

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Architect recently gained regulatory approval in Bermuda to offer perpetual futures contracts linked to traditional assets such as stocks, commodities, and foreign currencies. Perpetual futures, also ...

It has been a roller coaster ride in the derivatives world in 2025. We look back at some of the most notable events that have shaped the industry, and which are likely to continue reverberating into ...

Derivatives allowing investors to bet against Meta Platforms Inc.’s bonds began actively trading for the first time this week, as money managers and banks look to hedge their exposure to an industry ...

The AICPA A&A Focus webcast on Oct. 8 continued its deep dive into practical issues shaping today’s accounting and assurance landscape. Hosted by Bob Durak, CPA, CGMA, director–A&A Technical Services ...

The update is aimed at fighting “scope creep,” with existing derivative standards having been applied too often, FASB Chair Richard Jones said. The change to derivatives accounting guidance marks the ...

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 ...