Investments

A group of more than 100 business leaders and companies are backing the recommendations of a task force on providing a voluntary framework for disclosing climate-related information in financial filings.

Sustainability information is increasingly a part of corporate reporting, but many companies are still relying on boilerplate language in their disclosures, according to a recent report.

As Spotify prepares for an initial public offering, the music-streaming site has flagged a number of errors in its previous results, revealing a significant increase in losses.

Academic research finds that readable financial disclosures help not only investors, but companies as well.

The Financial Accounting Standards Board voted Wednesday to proceed to a final standard on hedge accounting, part of the financial instruments project that FASB had been working on for years with the International Accounting Standards Board before the two boards went their separate ways.

Financial planners need to plan in advance for the inevitable turn to the bears.

The Prince of Wales' Accounting for Sustainability Project (A4S) Chief Financial Officer Leadership Network has produced a new guide to help finance professionals consider social and human capital when making decisions.

It’s been a year since U.S. rules went into effect enabling anyone—not just the ultra-wealthy—to buy a slice of a startup.

The Financial Accounting Foundation’s board of trustees has named Jeffrey Previdi, a current member of the Governmental Accounting Standards Board, as vice chairman of GASB.

The Sustainability Accounting Standards Board has overhauled its board structure, adding a nine-member SASB Standards Board, overseen by the SASB Foundation board of directors.

The Financial Accounting Standards Board has released an accounting standards update containing guidance on which changes to the terms or conditions of a share-based payment award require companies to apply modification accounting.

The number of public companies filing their financial statements with the Securities and Exchange Commission has shrunk dramatically in recent decades, according to a new report.

Technology Crossover Ventures has backed the likes of Facebook, Airbnb and Netflix.

Investors are increasingly relying on nonfinancial performance information, including disclosures by companies about their environmental, social and governance practices, to make their investing decisions, according to a new survey by Ernst & Young.

The Financial Accounting Standards Board has released an accounting standards update that changes the treatment of the amortization of premiums for purchased callable debt securities, shortening the amortization period for the premium to the earliest call date.

Tax reform may not be the unalloyed good that investors seem to think it is.

The new chief of the International Integrated Reporting Council is aiming to build support for integrated reporting in the U.S. as the IIRC begins to gather feedback on how companies are implementing it.

The Financial Accounting Standards Board is asking for feedback on a suggested standards update.

The International Integrated Reporting Council is asking for comments on how companies are using the framework it issued three years ago for reporting on matters beyond simply a company’s financials.

A heavily shorted exchange-traded fund is soaring amid a report that the White House is not on board with the plan preferred by House Republicans.