A derivative is a securitized contract whose value is dependent upon one or more underlying assets. Its price is determined by fluctuations in that asset.

Discover how equity derivatives work, their uses in hedging and speculation, and see examples of these financial instruments like options and futures.

Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

Hedge documentation is important in both financial reporting and income taxation.For financial accounting purposes, on the date of the hedge, an entity must identify the hedged item, the instrument ...

Some things have changed radically over the last decade, however, the most important being the structure of financial markets. The Great Financial Crisis was arguably caused by the digitalization of ...

Ben is the former Retirement and Investing Editor for Forbes Advisor. With two decades of business and finance journalism experience, Ben has covered breaking market news, written on equity markets ...

It has been a roller coaster ride in the derivatives world in 2025. We look back at some of the most notable events that have ...

Iowa Sen. Tom Harkin issued a call on Tuesday for regulation of the “over the counter” derivatives market, which has an estimated size of about $596 trillion. By contrast, the value of the world’s ...

If you took an opinion poll and asked Americans what they considered the biggest threat to the world economy to be, how many of them do you think would give "derivatives" as an answer? But the truth ...

Chicago-headquartered Architect Financial Technologies has raised $35 million in strategic Series A funding, marking a ...

ABN AMRO is accelerating its digital innovation approach with two major milestones. The German subsidiary of the bank, Hauck Aufhäuser Digital Custody, has secured a MiCAR licence, enabling crypto ...