Learn what financial instruments are, explore major types and asset classes, and understand how they work in investing, trading, and portfolio construction.

Defeased securities are debt instruments backed by cash or low-risk assets, neutralizing their impact on the issuer's balance sheet. Learn how this process lowers credit risk.

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 ...

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 ...

THE national government’s outstanding debt rose to a new record high of P17.707 trillion as of end-2025, driven by increased borrowing and the impact of the peso’s depreciation on foreign debt. The ...

The current unpredictable interest rate environment has made financial agility more crucial than ever for businesses. One often-overlooked strategy that offers resilience against rate shocks is ...

The Radical Debt Transparency report—an update to 2021’s Debt Transparency in Developing Countries—shows that despite significant improvements in recent years, major debt transparency deficiencies ...

If you think of the global sustainable debt market as a cocktail, 2026 is poised to be a year with a larger pour – but the ...

Economic Survey 2025-26 advocates for tax rationalization on debt-assets to enhance investment in corporate bonds and savings ...

MUMBAI, Jan 29 (Reuters) - India should consider a series of steps to reduce the cost of capital and diversify sources of financing beyond banks, the government's annual economic survey said on ...