Interest rate increases result in unrealized losses for held-to-maturity debt security investments, but these losses do not appear in the financial statements (as long as there are no impairment ...

Kang, Jung Koo, Krishna G. Palepu, and Charles C.Y. Wang. "Fair Value Accounting for Debt Securities and Loan Assets." Harvard Business School Technical Note 125-120, June 2025.

Esoteric debt involves complex financial instruments that are not widely understood but can have significant impacts on ...

FASB on Wednesday published a proposed Accounting Standards Update (ASU) on debt exchange transactions involving multiple creditors. The proposed ASU, based on a recommendation of FASB’s Emerging ...

Understand how central banks monetize government debt by trading interest-bearing securities for cash, impacting inflation ...

Could your debt be reduced or forgiven? Take our financial relief quiz. You can find numerous examples of debt securities throughout the financial world. This type of borrowing refers to a contractual ...