A derivative is a securitized contract whose value is dependent upon one or more underlying assets. Its price is determined by fluctuations in that asset.

The intrinsic complexity of the financial derivatives market has emerged as both an incentive to engage in it, and a key source of its inherent instability. Regulators now faced with the challenge of ...

Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

However, larger banks can face the same issues with outdated technology and despite the deeper pockets it can be easier to ...

James Chen, CMT is an expert trader, investment adviser, and global market strategist. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and currently holds a Life, ...

International Accounting Standards Board (IASB) rules that require financial instruments to be accounted for at fair value, known as IAS 39, could have a detrimental effect on sales of complex ...