The author and editors take ultimate responsibility for the content. Financial derivatives are a financial asset based on a contract and an underlying asset. The value of the derivative is derived ...

Existing accounting standards have led to “scope creep,” with derivative standards being applied too often, FASB Chair ...

Symmio introduces symmetrical contracts and intent-based trading to unlock permissionless, capital-efficient derivatives on-chain—no centralized clearing, no order books, just smart contracts and pure ...

Derivative-based stock ETFs are specialized investment funds that utilize derivative instruments — such as options, futures, and swaps — to gain exposure to underlying assets or a specific ...

Non-EU banks have carved out "dominant" roles in some of Europe's key financial markets, including derivatives where U.S.