Interest rates

Rates for overpayments will drop to 3 percent.

ASU 2018-16 lets hedgers use the SOFR Overnight Index Swap Financing Rate.

Business executives who are also CPAs are increasingly concerned about trade conflicts and rising interest rates, according to a new survey by the American Institute of CPAs.

The Governmental Accounting Standards Board has issued guidance outlining the accounting requirements for interest costs incurred before the end of a construction period.

The Financial Accounting Standards Board issued a proposal Tuesday to expand the list of benchmark interest rates allowed for hedge accounting.

Economic confidence in the U.S. rebounded strongly in the fourth quarter of last year, according to a new survey by the Association of Chartered Certified Accountants and the Institute of Management Accountants.

Outgoing Federal Reserve Chair Janet Yellen said the central bank would welcome and support a faster expansion of the economy stemming from changes in the tax code, provided it was the right kind of growth.

The IRS has announced that interest rates will remain the same for the calendar quarter beginning April 1.

Federal Reserve's interest rate hike could have an impact on tax reform.