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 ...

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 ...

Preferred equity investing is on the rise amid a search for yield and a fall in the number of high-quality assets coming to market. Here we explore the growing appeal of preferred equity instruments, ...

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 ...

The European Commission (EC) has published a draft delegated regulation amending Delegated Regulation 2017/567 as regards the obligation to provide market data on a reasonable commercial basis, the ...

Much ink has been spilled about the continued ascent of the “liability management exercise” (LME). Not to fret, this is not another LME article; rather, this article focuses on potential consequences ...

The scheme uses a model-guided investment approach supported by an internal Asset Allocation Framework.

TP ICAP, a leading provider of market infrastructure, has marked a major milestone in its Digital Assets business with the first trades completed on crypto asset equity instruments with Goldman Sachs.

The debt market is the market where debt instruments are traded. Debt instruments are assets that require a fixed payment to the holder, usually with interest. Examples of debt instruments include ...