The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. The ASU revises ...

Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

On Wednesday, the IRS issued identical temporary (T.D. 9635) and proposed regulations (REG-111753-12) to clarify the treatment of debt instruments that are part of a straddle. The regulations provide ...

SEBI has operationalised Regulation 11B by prescribing half-yearly disclosure timelines and formats for SDIs. The framework becomes effective from the end of March ...

According to the Sebi mandate, short duration funds can invest in debt instruments which have maturity between one and three ...

Discover the four key yield types—bank discount, holding period, effective annual, and money market—to optimize your debt investment returns.

SEBI has amended its rules to permit zero-coupon debt securities to be issued at a reduced face value. The move expands investor access while retaining safeguards against structured ...

Cadence, which puts commercial debt into ERC-20 tokens, is now listed on Bloomberg Terminal. In a first for a blockchain-based financial instrument, Cadence has obtained a Financial Instrument Global ...