Convertible securities are financial instruments that combine features of both stocks and bonds. They typically offer investors the option to convert the security into a predetermined number of common ...

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

A hybrid capital instrument is a financial instrument with perpetual maturity that has both debt and equity properties. Such instruments are specifically designed to be subordinated to other types of ...