Learn about debt instruments, their types, structures, and how they enable companies and other entities to raise capital ...

Learn about convertible securities, their types, features, and benefits, and understand conversion processes of bonds and ...

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

FASB issued a proposed Accounting Standards Update (ASU) aimed at improving the application and relevance of accounting guidance related to induced conversions of convertible debt instruments. Public ...

State-contingent debt instruments such as GDP-linked warrants have garnered attention as a potential tool to help debt-stressed economies smooth repayments over business cycles, yet very few studies ...

Climate factors' impact on a debtor's ability to honor its obligations has been recognized for over 4,000 years. It was the Code of Hammurabi in Mesopotamia that first mandated a deferral of principal ...

India’s debt markets need stronger investor participation. Tax reforms, deeper bond market liquidity and greater ...

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 ...

CITIC Securities Co (HK:6030) has released an update. CITIC Securities Co has announced the re-authorisation of its corporate debt financing instruments issuance, both onshore and offshore, with the ...

Cyprus’ apparent cost of government debt increased to 2 per cent in 2025, while the country’s debt remained overwhelmingly denominated in euro in line with the wider euro area, according to ...

Government securities (G-Secs) are debt instruments issued by the RBI on behalf of the central and state governments to raise ...