Investments

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.

There's a safe harbor for gift tax reporting, but the American Institute of CPAs recommends families educate themselves as the accounts go live July 4.

The state budget will be bolstered in part by a newly proposed tax on digital software sales.

Whether advisors choose individual stocks or not, the SEC's proposal to allow semiannual reporting rather than quarterly could impact clients' portfolios.

For practitioners willing to learn the rules, Trump accounts are the best client acquisition and retention opportunity we've had in a decade.

Investors mostly favor the continued use of quarterly reporting and rejected the SEC's recent proposal for a semiannual reporting option, according to a survey.

The traditional spreadsheet model of financial planning is officially broken. It did not break quietly, and it was not broken by a single event.

The Financial Accounting Standards Board posted a proposed accounting standards update to improve interest rate risk hedging and net investment hedging accounting guidance.

Patrick Drahi was running out of options to save his debt-ridden telecom empire. Then, his camp uncovered a new source of leverage: taxes.

The U.S. residential solar industry is cratering after President Donald Trump eliminated a key tax credit for homeowners to install solar panels last year.

Forensic accounting requires significant resources, including the reserves to fight the legal challenges that are likely to follow.

The Taskforce on Nature-related Financial Disclosures and Accounting for Sustainability partnered on a new guide to nature-related impacts for finance chiefs.

The Securities and Exchange Commission wants to formally kill rules that would have required public companies to report greenhouse gas emissions and risks.

Talking about the importance of one type of tax planning or another is far different from implementing all of those strategies across the industry.

The Treasury Department introduced a mobile app enabling families to access Trump accounts, the new tax-deferred accounts for children born after Jan. 1, 2025.

A new ACCA survey finds that accountants and financial professionals are interested in engaging in environmental and social issues.