Investments

While there are pension accounting standards, they allow plans to make more aggressive assumptions about how well they're funded than in the private sector.

Accounting's most influential share the one thing they would change about the profession.

As part of this year's Top 100 Most Influential People survey, Accounting Today asked, "What is one thing you would like to change about the accounting profession?"

The International Ethics Standards Board for Accountants is focusing more on sustainability-related issues.

The International Sustainability Standards Board has settled on a definition of 'sustainability' that will guide its future work.

A proof of reserves report, based on a snapshot review by Mazars, showed the exchange having sufficient crypto assets to balance its total platform liabilities, but acknowledged limitations.

A role that once squarely focused on financial performance management now includes ever-growing operational responsibilities.

A rush of regulation and investor pressure is forcing companies to do a better job of tallying up the environmental impact of their operations and the products they sell.

Traders move to take custody of their tokens despite a proof of reserves audit amid revelations that rival FTX may have misused customer funds.

Companies are getting ready to report more information about their efforts to control greenhouse gas emissions as the SEC gets set to unveil new rules.

A new report lays out how finance professionals can implement green budgeting for a more sustainable future in the public sector.

Accounting's most influential share their main concerns for the profession.

Audit committees are including more disclosures within proxy statements, but there's a disconnect between what investors expect and what companies are willing to disclose.

The new rule has a profound impact on advisor use of testimonials, performance advertising, and compensation for referrals.

A provision imposing a 1% excise tax on corporate stock buybacks in this year's Inflation Reduction Act is likely to have an impact on the use of special purpose acquisition companies.

These promissory notes offer buyers an accounting power: Emitters of planet-warming pollution get to deduct emissions from their own ledgers simply by purchasing tons of carbon offsets sourced to projects elsewhere.

When market investors suffer losses — or get taken for a ride — they're often eligible for a tax write-off to soften the blow. Users of the bankrupt crypto exchange FTX won't be so lucky.

Accounting solutions provider Xero has set its net-zero climate targets for Scope 1, 2 and 3 emissions.

A recent study found that when municipal governments are assigned a random auditor, versus one they appoint themselves, financial performance improves.

While much of our focus is on accounting technology specifically, the profession can be affected by technology from anywhere, and likely will in the future.