Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of ...

Derivatives are financial products that derive their value from the price of an underlying asset. Derivatives are often used by traders as a device to speculate on the future price movements of an ...

FASB issued an Accounting Standards Update (ASU) responding to challenges in FASB ASC Topic 815, Derivatives and Hedging, and the clarifying related applicability of Topic 606, Revenue From Contracts ...

Abstract: Due to the particularity of the fractional-order derivative definition, the fractional-order control design is more complicated and difficult than the integer-order control design, and it ...

Abstract: The fractional-order capacitor applied in power electronic converters, filters or other circuits has become a hot spot due to benefits, such as high-performance and flexibility. Two typical ...

We use derivative instruments to manage risks related to foreign currencies, equity prices, interest rates, and credit; to enhance investment returns; and to facilitate portfolio diversification. Our ...

Private sector lender IndusInd Bank is under mounting scrutiny over its accounting of foreign exchange derivative transactions. Statutory auditors have reportedly urged the bank to clarify whether the ...

Derivatives allow trading of assets without owning them, useful for hedging or speculation. Leverage in derivatives can control large assets with less cash, but increases risk. Derivatives provide ...

This guide will examine in detail a derivative contract called single stock futures – how they work, their key terminology illustrated by examples, who they benefit, as well as the pros and cons of ...