Investments

Below the fold; AI hyperscalers; politically biased; and other highlights from our favorite tax bloggers.

A scientist resigned from the World Resources Institute amid disagreement over how to tally forest carbon in accounting rules from Greenhouse Gas Protocol.

The Securities and Exchange Commission is considering taking direct control of a controversial database that tracks trades across equities and options markets.

Companies claiming tax credits for carbon capture technology have been confronting heavy compliance requirements, prolonged waits and uncertainty.

Investment companies may need to reassess valuation policies, disclosures and financial reporting timelines if the proposal is finalized.

He reported earning income of less than $5,000 in 2020, 2021 and 2022, but actually earned more than $7 million from his hedge fund, according to prosecutors.

Corporate sustainability reports are including less specific quantitative information and disclosures and leaning more toward puffery.

Clients with concentrated stock holdings might be better off turning their portfolios into ETFs in a tax deferral transaction called a Section 351 conversion.

Americans using prediction markets to bet on the World Cup may face less tax burden than peers wagering through sportsbooks thanks to investment tax breaks.

Energy isn't simply a bill to be paid. It's a category that needs to be managed with the same discipline as any other major financial exposure.

If you have high-net-worth clients with capital gains, retire the old playbook for qualified opportunity zones. The program is now a recurring planning regime.

Judgment about property improvements used to be defined by personal biases and loose, anecdotal evidence. Financial tracking is changing that.

A CBIZ Inc. shareholder is urging the accounting firm to re-evaluate its capital allocation, abandon a share buyback plan and return to pursuing acquisitions.

The Trump administration is touting its tax-advantaged investment accounts, but critics say the accounts may only reach those who are already set in life.

The tax-advantaged accounts are available to all minors who are U.S. citizens, with a $1,000 seed contribution for children born between 2025 and 2028.

Money flowing into President Donald Trump's newly created accounts for children will initially be invested in a State Street Corp. exchange-traded fund.

A survey found that a majority of investors disagreed with requiring scaling back to semiannual reporting for public companies.

The Financial Accounting Standards Board wants to amend how investment companies measure the fair value of a security subject to a contractual sale restriction.

Sustainability reporting is becoming more standardized globally, according to a new report from the IFAC, AICPA and CIMA.

The International Sustainability Standards Board intends to issue an exposure draft of its nature-related disclosure proposals in October.