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 ...

A court ruling has reaffirmed the position that, the more complex the structure of a derivative product, the more financial companies must explain risk factors specifically and clearly, taking into ...

UBS (NYSE:UBS) orders its bankers to scale back the sale of complex currency derivatives after clients suffered heavy losses linked to the market turmoil following U.S. President Donald Trump's ...

International Accounting Standards Board (IASB) rules that require financial instruments to be accounted for at fair value, known as IAS 39, could have a detrimental effect on sales of complex ...

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