The Basics of Accounting for Derivatives & Hedge Accounting

The accounting and reporting standards for derivative instruments, including certain derivative instruments embedded in other contracts, (collectively referred to as derivatives) and for hedging activities. It requires that an entity recognize all derivatives as either assets or liabilities in the statement of financial position and measure those instruments at fair value.

Spotlight

MUFG Securities

MUFG is building on its position as a leading global bank to become the most integrated, client-focused financial institution in the world. The Group consists of over 140,000 employees in over 2,000 offices in about 50 countries and its products and services span commercial banking, trust banking, securities, credit cards, consumer finance, asset management, and leasing. In today’s fast-moving and inter-connected world, clients look to a financial group that has scale, can demonstrate financial stability and can bring tangible added value through the optimisation of its global network. By combining its long-term commitment to clients, scale and the breadth of its product offer, MUFG’s vision is to be “the world’s most trusted financial group.”

OTHER WHITEPAPERS
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The New Era of Financial Operations Management

whitePaper | May 23, 2022

The need to accelerate the journey to financial operations excellence has seen the emergence of packaged, purpose-built Financial Operations Management solutions to elevate persistently manual processes that are ripe for transformation. They typically include workflows and automation, intelligence, analytics, and collaboration. These are all proven to deliver predictable returns, from speeding up the close, to reducing DSO, to streamlining netting and settlement processes. A purpose-built approach accelerates delivery and reduces delivery risk while realizing predictable returns on investment.

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Reimagining the Future of Finance

whitePaper | May 10, 2023

Fintech” is a word that’s barely a generation old. But in that nanosecond of historical time, this amalgam of “finance” and “technology” or, more specifically, the array of products and services that fintech companies have brought to life—has had an impact on the daily lives of billions of people.

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Regulating the Crypto Ecosystem The Case of Unbacked Crypto Assets

whitePaper | September 26, 2022

Fintech Notes offer practical advice from IMF staff members to policymakers on important issues. The views expressed in Fintech Notes are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

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The Future of Private Assets in Retail Investors’ Portfolios

whitePaper | June 15, 2023

Asset managers headquartered in Europe saw their private market assets continue to grow in 2022, albeit more slowly than in previous years, and their total assets under management (AUM) exceeded €2.3 trillion (US$2.4 billion) by the end of the year. Institutional investors remain the region’s major allocators to private assets—European high-net-worth (HNW) and ultra-high-net-worth (UHNW) investors are still underexposed to private asset classes, although that is set to change.

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The winds of change Trends shaping India’s Fintech Sector: edition II

whitePaper | September 20, 2022

India is set to become the third largest economy in the world by 2029. The FinTech industry has a crucial role to play in the country’s dream to reach the third largest economy from the fifth largest economy in the world. The global fintech market is expected to grow at a CAGR of 23.58% from 2021 to 2025. Total global fintech funding (across mergers & acquisitions, private equity, and venture capital) reached $210 billion with a record 5,684 deals in 2021 up from $125 billion across 3,674 deals in 2020.

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Building Business Agility How finance and IT leaders can guide decisions amidst evolving market conditions

whitePaper | May 24, 2022

Organizations experience pressures to finance growth strategies and improve their companies’ bottom lines while labor costs rise and global inflation soars. The cost of doing business is pinching profit margins across all industries. At the same time, changing customer behaviors and expectations force new business models to emerge.

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Spotlight

MUFG Securities

MUFG is building on its position as a leading global bank to become the most integrated, client-focused financial institution in the world. The Group consists of over 140,000 employees in over 2,000 offices in about 50 countries and its products and services span commercial banking, trust banking, securities, credit cards, consumer finance, asset management, and leasing. In today’s fast-moving and inter-connected world, clients look to a financial group that has scale, can demonstrate financial stability and can bring tangible added value through the optimisation of its global network. By combining its long-term commitment to clients, scale and the breadth of its product offer, MUFG’s vision is to be “the world’s most trusted financial group.”

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