The European Securities and Markets Authority has requested clarity on the definition to ensure consistent application across member states. Following industry lobbying, the European Securities and ...

A large, fundamentally false debate has been raging over allegations that exchange traded funds (ETFs) are 'derivative' investments; a term steeped in negative press and generally associated with high ...

Derivative is an instrument which derives its value from an underlying. Derivative is technically not a new concept, since under Indian GAAP, guidance is provided on its application though we agree ...

Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...