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 ...

On Wednesday, the IRS issued identical temporary (T.D. 9635) and proposed regulations (REG-111753-12) to clarify the treatment of debt instruments that are part of a straddle. The regulations provide ...

Fees are Below Average compared to funds in the same category. American Funds Multi-Sector Income Fund has an expense ratio of 0.74 percent. Risk is Average compared to funds in the same category ...

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 ...

Public pension liabilities should be treated like traditional government debt by policymakers. Pension obligations lack legal debt instruments but have major fiscal impacts and credit implications.