Investments

What clients like to believe; Tax Court fun; auditing REITs; and other highlights from our favorite tax bloggers.

The U.S. Fifth Circuit Court of Appeals in New Orleans sided with the private funds industry, which argued that the agency overstepped its authority.

The report highlights the International Ethics Standards Board for Accountants' yearly accomplishments and outlines future plans, like focusing on sustainability.

The more frequently companies report their earnings, the less likely investors are to make knee-jerk investment decisions, according to recent research.

The International Sustainability Standards Board and the IFRS Foundation published an inaugural guide to using their standards in different countries.

The Biden administration unveiled a framework that includes principles to help ensure the trading regimes deliver real emissions reductions.

Qualified small business stock carries major potential savings for startup founders and investors, but the benefits come with some important caveats to keep in mind.

It's logical that accounting and finance will be essential to complying with Europe's new ESG reporting requirements.

Testifying at a London court from a Danish prison via a video call, Sanjay Shah insisted that his controversial so-called Cum-Ex trades were lawful and that any rumors circulated in the industry were merely due to jealousy.

Changes in residency, qualified personal residence trusts and other methods cited by experts carry big savings — with some caveats.

These investment vehicles present obstacles that require a deep understanding of the real estate industry and robust financial expertise.

Proposals to crack down on private placement insurance contracts aren't close to becoming law. Here's how advisors and their clients can use them for the time being.

The convergence of machine learning, generative AI and autonomous sourcing gives organizations the ability to realize most of the ZBB ideal.

Reliable data is the foundation of effective climate-related disclosures, and audit and tax professionals' experience is essential in supporting this data's integrity.

The U.S. government recorded a higher surplus for the month of April thanks to a rise in tax receipts, while steeper debt-servicing costs impose a major drag.

The SEC's guidance is a part of a much broader movement as the U.S. strives to catch up with Europe.

It's crucial to understand the impact businesses have on the environment — and accounting for carbon emissions is a fundamental step.

U.S. taxes are likely to rise as lawmakers look to narrow the federal deficit, Warren Buffett said, as Washington prepares for major tax negotiations next year.

The Consolidated Audit Trail is a database that is set to revolutionize how the agency monitors trading activity and spots potential misconduct.

The U.S. firm attributed the uptick to the return of business travel since the pandemic, according to its 2024 Impact Plan report.