Investments

The Association of International Certified Professional Accountants released an updated set of global guidelines for management accountants.

Companies that buy offsets from the voluntary market now have guidelines to inform what they can and can't claim about the credits.

Why accountants should prioritize nonfinancials in business valuations

The board finalized its first two standards on general requirements for disclosure of sustainability-related financial information and climate-related disclosures.

A look at the people who will be shaping sustainability standards.

Sustainability reporting and the ideas behind it are older than you might think, as this timeline demonstrates.

The new sustainability standard-setter has an ambitious agenda for both the short and the long term.

The International Financial Reporting Standards Foundation expanded the global reach of the International Sustainability Standards Board by opening an office in Beijing.

Accounting and finance professionals have a role to play in building a more sustainable future and addressing social injustice, according to a new report.

And compliance is going to get stricter, according to a recent study conducted for the AICPA & CIMA.

A top renewable power trade group endorsed rigorous requirements for a new hydrogen tax credit that would rule out the use of electricity from older wind, solar and nuclear facilities.

The institute is holding its annual conference this week in Minneapolis as the organization showcased ways to bring the accounting profession to a wider array of people.

Jeff Thomson has become a senior strategic advisor to Competent Boards, a provider of ESG education programs for board directors and business leaders.

As more businesses embrace ESG standards, it's important to understand the concept and identify its implications for the accounting profession.

The IRA's 1% levy on stock repurchases likely won't move the needle — or it will move it too far, experts contend.

Separately, IFAC issued guidance on greenhouse gas reporting with the We Mean Business Coalition.

More art than science, financial advisors can face difficulty in determining what constitutes a "substantially identical" security.

Tax-loss harvesting can eke out some extra percentage points of return — if you don't try to time the market and miss a rebound.

The board is proposing to make the standards it inherited last year more applicable across the globe.

Shrinking revenues make it harder for the Treasury to stay within the federal debt limit, which the department hit in January.