Investments

In early 2015, a previously unknown entity published a series of scathing reports attacking the accounting practices of a Hong Kong commodity trader.

The Sustainability Accounting Standards Board has released its 2017 Technical Agenda, listing the priorities and research areas that SASB plans to pursues this year.

Yes, advisers can invest these funds in nontraditional assets, but you must understand the risks before giving clients the OK.

The American Institute of CPAs has released a new standard that provides guidance to auditors about their responsibilities when auditing securities exempt from registration under the Securities Act of 1933 and franchise offerings known as exempt offerings.

The sweeping changes the Trump administration hopes to make to individual taxes will likely be a long time coming, Bank of America Merrill Lynch’s municipal research strategy team led by Philip Fischer writes in a report.

With the new revenue recognition standard taking effect next year, companies and their investors are bound to see some dramatic changes in the topline numbers being reported.

The Financial Accounting Standards Board has released an accounting standard update aimed at simplifying the accounting for financial instruments that have so-called “down round” features.

The American Institute of CPAs has unveiled an exposure draft of a new framework to help CPAs and other financial professionals perform valuations of financial instruments such as derivatives, along with their underlying components.

Education and patience can beat out market news.

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.