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 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 ...

FASB issued a proposed Accounting Standards Update (ASU) aimed at improving the application and relevance of accounting guidance related to induced conversions of convertible debt instruments. Public ...

One of the themes I developed in my 2010 book, “Inflated: How Money & Debt Built the American Dream, opens new tab,” is the idea that significant amounts of the reported GDP and employment of the post ...

Interest rate increases result in unrealized losses for held-to-maturity debt security investments, but these losses do not appear in the financial statements (as long as there are no impairment ...

As the United States’ gross national debt recently surged past the $38 trillion mark, commentators hastened to ring alarm bells. And surely the figure is eye-popping. But as someone who was elected to ...

Fintech is powerfully positioned to help open access to capital for small and medium-sized businesses. But in order to do that, fintechs need access to the right capital themselves, so they can deploy ...

The Radical Debt Transparency report—an update to 2021’s Debt Transparency in Developing Countries—shows that despite significant improvements in recent years, major debt transparency deficiencies ...