Investments

Wyden’s proposed legislation would require them to pay tax annually on unrealized gains.

These are critical tools for the accounting firms of the future, and the services they want to bring to clients.

A warning from the commission has prompted hundreds of special purpose acquisition companies to issue financial restatements.

FASB's proposed update could help companies with their risk management, but they will probably need sophisticated hedging expertise to benefit.

Accounting gimmicks may be needed to keep the federal government from defaulting.

We need to measure the amounts of greenhouse gases that are emitted and removed from the atmosphere, and get them to 'net zero.'

NYU accounting professor Baruch Lev on three ways standard-setters can significantly improve their agendas.

The overemphasis on measuring and reporting sustainability has delayed, and displaced, the urgent action needed to tackle societal challenges.

The group formed by SASB and the IIRC is developing ESG standards as financial regulators press for improved reporting.

KPMG has been increasing its efforts to provide environmental, social and governance services to clients through a new initiative called KPMG Impact.

The commission wants corporations to reveal more about climate risks, a push Wall Street and the biggest tech companies say will lead to a barrage of lawsuits.

A bipartisan group of lawmakers is proposing to boost affordable housing by 2 million units over the next decade by expanding a key tax credit.

Sustainability reporting standards, as well as assurance services to verify that reporting, vary widely across jurisdictions and individual practitioners and require better standardization.

The SEC has tweaked certain accounting rules and is considering doing more.

The thoughtful development of a formalized internal control framework can help with effective management of risk.

The legislation would require standardized metrics and disclosures of environmental, social and governance measures by companies.

Companies can streamline their environmental, social and governance reporting using technology, according to a recent report.

The lack of universal, comparable disclosure makes internal rankings less than reliable.

The American Institute of CPAs and the Center for Audit Quality both submitted comments to the Securities and Exchange Commission expressing support for climate change disclosures by companies.

The Sustainability Accounting Standards Board and the International Integrated Reporting Council finalized their merger to unite their ESG reporting frameworks.