The Financial Accounting Standards Board has released its preliminary views on financial instruments with the characteristics of equity in an effort to simplify a patchwork of 60-plus pieces of ...

The investment seeks capital appreciation. Under normal market conditions, the fund pursues its investment objective by investing at least 80% of its net assets (including borrowings for investment ...

As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...

The debt market is the market where debt instruments are traded. Debt instruments are assets that require a fixed payment to the holder, usually with interest. Examples of debt instruments include ...