With financial markets changing rapidly and innovation taking place, financial instruments with both debt and equity features have become more complex and prevalent. IAS 32 – Financial Instruments: ...

This table presents the from-whom-to-whom matrices of several important financial instruments. The matrices provide information on the debtor/creditor relationships between sectors. The matrices ...

The November 2011 G20 Cannes Summit Final Declaration (Reference 1) made two requests to the International Organization of Securities Commissions (IOSCO) pertaining to the commodities markets. One was ...

Financial derivatives have greatly enhanced the range of tools available for managing financial risks. Currently, derivatives are widely used to mitigate and reallocate the financial risk related to ...

The Central Bank of Nigeria, CBN, has introduced three non-interest financial instruments with the aim of deepening the non- interest financial markets. The non-interest financial instruments consist ...