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 Tax Court ruled that PepsiCo’s Netherlands subsidiary’s “advance agreements” (AAs) with certain other PepsiCo subsidiaries, newly formed as part of an effort to retain its tax position, were ...

Simply sign up to the Capital markets myFT Digest -- delivered directly to your inbox. The fast-growing business in the credit derivatives known as synthetic collateralised debt obligations almost ...

The Intergovernmental Negotiating Body of the World Health Organization (WHO) just concluded a one-week “honeymoon” consultation with member states during July 2022. The objective of this consultative ...

It requires a lot of research work for identifying and valuing stocks for investment. Investment decisions should be based on both qualitative and quantitative research. You always need to have a ...

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 ...