Financial reporting

Tax credits cherished by the wind and solar industry remain under a rewrite of the tax code revealed by House Republicans, but the measure would trim the wind energy’s production tax credit by more than a third.

In the second of a series of articles, Profs. Miller and Bahnson explore a new paradigm for corporate reporting.

Corporate investment decisions must achieve a balance between short- and long-term performance objectives to sustain future growth.

The recent string of devastating hurricanes and wildfires in the U.S. and its territories has prompted questions about financial reporting by companies striving to recover from natural disasters while wrestling with their insurance companies over damage claims.

The Public Company Accounting Oversight Board will be looking out for some major risk areas at audit firms in the months ahead.

It is a lot more than bitcoin, and will potentially transform the profession.

The Securities and Exchange Commission voted to propose a number of amendments to simplify some disclosure requirements for public companies, along with investment advisers and investment companies.

Last quarter, General Electric Co. reported earnings of 28 cents a share. Also 13 cents a share, 19 cents a share and 15 cents a share—all at the same time.

SASB’s Jean Rogers discusses the board’s coming set of standards.

The report is part of IASB’s better communication in financial reporting initiative.