Investments

The business travel and expense management software maker and some of its shareholders raised $923.1 million in an initial public offering.

The International Accounting Standards Board and the International Sustainability Standards Board are developing standards for rate-regulated activities and carbon.

The Internal Revenue Service is proposing to remove the domestic corporation look-through rule for real estate investment trusts controlled by foreign investors.

The proposed regulations will provide a rule for determining the source of borrow fees paid in securities-lending transactions and sale-repurchase transactions.

The Carbon Measures initiative will support the development of a ledger-based framework that is similar to what exists in traditional financial accounting.

With no deal to end the congressional impasse on the horizon, industry lawyers are advising IPO clients to sit tight.

Over 90% of SPACs were audited by firms outside of the six largest firms, according to the PCAOB.

The proposed ASU offers guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.

Founded by ex-partners from Arthur Andersen, the firm expects to trade on the New York Stock Exchange.

Regulatory uncertainty and the rapid evolution of the field leave firms with questions about ESG advisory and assurance services