Hedge documentation is important in both financial reporting and income taxation.For financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument ...

Some things have changed radically over the last decade, however, the most important being the structure of financial markets. The Great Financial Crisis was arguably caused by the digitalization of ...

Ben is the former Retirement and Investing Editor for Forbes Advisor. With two decades of business and finance journalism experience, Ben has covered breaking market news, written on equity markets ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Thomas J Catalano is a CFP and Registered ...

It has been a roller coaster ride in the derivatives world in 2025. We look back at some of the most notable events that have ...

A financial statement expresses the value of an enterprise by listing and evaluating its parts. In the process, the statement sets forth as accurately as possible each asset and liability. Determining ...

Iowa Sen. Tom Harkin issued a call on Tuesday for regulation of the “over the counter” derivatives market, which has an estimated size of about $596 trillion. By contrast, the value of the world’s ...

If you took an opinion poll and asked Americans what they considered the biggest threat to the world economy to be, how many of them do you think would give "derivatives" as an answer? But the truth ...

Derivatives products, like options contracts — financial instruments that give investors the right but not the obligation to buy or sell an asset at a pre-determined price — will drive the Bitcoin ...

Chicago-headquartered Architect Financial Technologies has raised $35 million in strategic Series A funding, marking a ...