Investments

The American Institute of CPAs has received an increasing number of questions on sustainability assurance engagements.

Opportunity zones may just be the perfect vehicle to deliver economic relief to the areas hardest hit by the coronavirus pandemic — both short term and long term.

The changes represent probably the biggest overhaul of Regulation S-K disclosures in more than three decades.

The profession's skillset can be applied to much more than just financial statements, according to Julie Bell Lindsay of the Center for Audit Quality.

Sustainability reporting is quickly going mainstream. While companies aren’t always required by regulators to report their greenhouse gas emissions, human rights records and wastewater management, investors are pushing them for this information at a faster clip.

The Internal Revenue Service released regulations to restrict a valuable tax break that hedge fund managers were able to claim after an error in 2017 Republican tax law.

The tax technology provider plans to use the extra capital to expand abroad and develop new sales and use tax software and services.

Stathis Gould, director of advocacy at the International Federation of Accountants, discusses how finance pros can provide more effective environmental, social and governance disclosures to stakeholders.

The Tax Cuts and Jobs Act created opportunity zones as an economic development tool to stimulate investments in distressed communities.

Democrats in New York, the world’s financial capital, may finally have the right moment to resurrect the state tax on stock trades.

The Institute of Management Accountants recently released a pair of reports on how CFOs can help their organizations provide more sustainable business activities.

The Sustainability Accounting Standards Board and the Global Reporting Initiative announced a collaborative work plan to provide more clarity on how their two sets of standards can be used together.

Vertex has filed for an IPO, riding the wave of success the Supreme Court Wayfair decision has brought tax automation providers.

Disclosures of nonfinancial information, such as environmental, social and governance issues, aren’t always “clear or useful,” according to a report by the Government Accountability Office.

Audit firms can enhance the reliability of environmental, social and governance reporting, according to a new report from the Center for Audit Quality.

The Sustainability Accounting Standards Board voted during an online meeting last week to open a new standard-setting project to address single-use plastics and bio-alternatives in the chemicals and pulp and paper industries.

The Internal Revenue Service released final regulations Wednesday on how a regulated investment company that receives qualified real estate investment trust dividends should report the dividends paid by the company to its shareholders in accordance with section 199A of the Tax Code, which allows the investors to take a hefty deduction.

President Donald Trump recently highlighted the “opportunity zone” tax breaks he signed into law in late 2017 as a reason his administration “has done more for the Black Community than any president since Abraham Lincoln,” but a new study casts doubt on the program's effectiveness.

The Internal Revenue Service recently issued crucial guidance to help developers take advantage of tax credits for the systems, and supporters say it could usher in a new era for the controversial technology.

The SBA’s form clarifies some issues, but still leaves questions to be answered.