Investments

The proposed regulations will provide a rule for determining the source of borrow fees paid in securities-lending transactions and sale-repurchase transactions.

The Carbon Measures initiative will support the development of a ledger-based framework that is similar to what exists in traditional financial accounting.

With no deal to end the congressional impasse on the horizon, industry lawyers are advising IPO clients to sit tight.

Over 90% of SPACs were audited by firms outside of the six largest firms, according to the PCAOB.

The proposed ASU offers guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.

Founded by ex-partners from Arthur Andersen, the firm expects to trade on the New York Stock Exchange.

Regulatory uncertainty and the rapid evolution of the field leave firms with questions about ESG advisory and assurance services

The skillsets and toolsets your firm will need to succeed in the ESG area may surprise you.

The firm founded by Arthur Andersen alumni is working with Morgan Stanley and UBS who are leading the planned initial public offering.

Issuers must meet regulatory requirements, including SEC filings and compliance with auditing standards set by the PCAOB.

The Internal Revenue Service intends to shut down nine in-person Taxpayer Assistance Centers in six states as part of the administration's cost-cutting moves.

Cerulli's research based on a survey of wealth and asset management firms suggest that firms have only just begun to address clients' comprehensive planning needs.

The hedge fund manager known promised wealthy investors that he could help them take advantage of opportunity zones.

Buybacks have drawn the ire of some members of the Trump administration, having been a topic in the wrangling over President Trump's signature tax bill.

Government contractors are feeling the revenue effects of executive orders from the Trump administration and cuts from the Department of Government Efficiency.

The Institute of Internal Auditors expressed its opposition to efforts to slash the funding of the Government Accountability Office nearly in half.

WaterStation Management drew in veterans, stock traders, pharmacists, salespeople and retirees by leveraging fears about contaminated water and microplastics.

A so-called corporate head tax is "on the table" as officials look for funds to help close back-to-back yearly shortfalls topping $1 billion.

The examples show how companies can improve the reporting of uncertainties in their financial statements using climate-related examples as practical illustrations.