Foreign exchange swaps, or FX swaps, are the most traded instrument on the foreign exchange market. Under an FX swap, a trader borrows one currency and loans another currency at an initial date at ...

FASB published a proposed Accounting Standards Update on debt exchange transactions involving multiple creditors.

The Financial Accounting Standards Board issued a proposed accounting standards update on debt exchange transactions ...

Japan's Financial Services Agency (FSA) plans to revise the Financial Instruments and Exchange Act to give crypto assets a legal status as financial products, the Nikkei business daily said on Sunday, ...