A company's long-term liabilities, such as bonds payable and finance leases, arise from its future cash flow obligations.

As rates dropped after the 2008 economic crash, insurers could sell bonds for a gain before their maturity and count as a plus in its interest maintenance reserve (IMR), an accounting standard ...

Politics are playing an outsize role in portfolio management. Here's how experts see the fixed-income sector changing under ...

Banks’ accounting of these emissions will impact their targets for becoming carbon-neutral. Major lenders have pledged to bring their emissions down to zero on a net basis by 2050, and have set ...

As rates dropped after the 2008 economic crash, insurers could sell bonds for a gain before their maturity and count as a plus in its interest maintenance reserve (IMR), an accounting standard ...

LONDON, July 30 (Reuters) - Banks working to develop global standards on accounting for carbon emissions in bond or stock sale underwriting have voted to exclude most of these emissions from their ...

LONDON, July 30 (Reuters) - Banks working to develop global standards on accounting for carbon emissions in bond or stock sale underwriting have voted to exclude most of these emissions from their ...