Investments

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.

A municipal bond investor doesn’t think the president and the Republican-led Congress will do away with the incentive given to buyers of state and local government debt.

The CFA Institute has published a two-part report examining the controversy over non-GAAP financial measures from an investor perspective.

Seattle-based financial services company agrees to pay a $500,000 penalty to settle charges with the Securities and Exchange Commission that it improperly performed hedge accounting and later took steps to impede potential whistleblowers.

Here's how clients can get around income limits and continue making contributions. Plus, tips for updating a client's financial plan now and dramatically increasing wealth after the IRS gets paid.

Notice alerts taxpayers and practitioners the Service may challenge certain investment schemes as tax avoidance transactions.

The threat posed by passive index-like investing.

Federal Reserve's interest rate hike could have an impact on tax reform.

A basic understanding of the accounting considerations related to debt and equity instruments is critical for organizations seeking funding.