Investments

The commission’s proposed rule would involve accountants and auditors more heavily in their clients’ efforts to provide assurance on sustainability reporting.

Biden’s 10-year outlook still would rack up $14.4 trillion in deficits — most of it on autopilot — even after accounting for that $1 trillion in net deficit cuts from new policies like tax increases on the wealthy and corporations.

The board issued an accounting standards update aimed at better aligning hedge accounting with an organization’s risk management strategies.

The competing sustainability standard-setters have come under increasing pressure in recent years to do more to align their sometimes conflicting standards.

KPMG International is moving on more environmental, social and governance goals one year into the initiative's launch.

A bad CDP hearing; a key point when giving stock; fat o’ the land; and other highlights from our favorite tax bloggers.

The commission issued a 500-plus-page proposed rule Monday that would mandate corporate disclosure of greenhouse gas emissions.

The commission unveiled an eagerly awaited proposed rule on climate risk disclosures that public companies would need to start including in their registration statements and periodic reports.

Companies will need to reveal detailed information about their greenhouse gas pollution under a new U.S. Securities and Exchange Commission plan, marking a major shift in how corporations must show they are dealing with climate change.

Nonprofit organizations are dealing with shortages in both their funds and staffing levels as the impact of the lingering pandemic and surging inflation continues to weigh on donors.

Here’s why it’s important to consider the valuation implications when executing a reverse merger.

The IIA is repositioning to embrace areas like environmental, social and governance reporting and other issues.

Deloitte has been helping a growing number of startups go public through initial public offerings and special purpose acquisition companies in the past two years, but a recent poll suggests the appetite may be growing more cautious.

A new survey from Deloitte found that senior finance professionals are anticipating new disclosures, but remain uncertain on how to do so consistently and accurately.

From ESG requirements to global tax reform, this handful of developments is worth paying attention to in 2022.

The mortgage interest deduction is capped, but the investment interest expense deduction isn’t.

The foundation is moving closer to establishing an International Sustainability Standards Board.

Surpluses and cuts; the CP80 mess; cost of ‘skin in the game;’ and other highlights from our favorite tax bloggers.

The companies will be part of the 2022 cohort of the program, which provides resources for early-stage companies in the accounting and finance tech field.

The CFA Institute has created a voluntary Diversity, Equity and Inclusion Code for the Investment Profession in the United States and Canada as financial firms wrestle with expanding a more diverse workforce.