Across frontier and emerging markets, investors increasingly confront challenges in accessing secure, high-yield debt ...

Discover the four key yield types—bank discount, holding period, effective annual, and money market—to optimize your debt investment returns.

The Financial Accounting Standards Board issued an accounting standards update Tuesday aimed at improving the existing guidance on induced conversions of convertible debt instruments. The ASU revises ...

Fixed-income investors can diversify with SDLSF, which invests in sector-specific bonds and uses short selling for ...

Two of the most common types of debt instruments used in business are promissory notes and bonds. But despite the differences between the two instruments, the fundamental financial accounting concepts ...

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 ...

SEBI has operationalised Regulation 11B by prescribing half-yearly disclosure timelines and formats for SDIs. The framework becomes effective from the end of March ...

SEBI has amended its rules to permit zero-coupon debt securities to be issued at a reduced face value. The move expands investor access while retaining safeguards against structured ...

On Wednesday, the IRS issued identical temporary (T.D. 9635) and proposed regulations (REG-111753-12) to clarify the treatment of debt instruments that are part of a straddle. The regulations provide ...

Dec 31 - Below are the ratings awarded by Credit Rating Information Service of India (CRISIL) for local debt instruments as of December 30, 2020. COMPANY INSTRUMENT ...