Investments

A New York Times story based on Donald Trump’s long-sought-after tax data shows he avoided paying income taxes for most of the past two decades and paid only $750 the year he was elected president.

As Nasdaq Inc. and the New York Stock Exchange consider abandoning their New Jersey data centers over a proposed financial transaction tax, they may not find their backup sites in Chicago guaranteed to be levy-free havens.

Regulators are making it harder for small-time shareholders to put forth proposals aimed at cracking down on excessive pay, climate change and other corporate governance concerns.

The Big Four accounting firms have developed a set of metrics for companies to use for environmental, social and governance reporting internationally.

Hedge funds are planning to expand their presence in Florida, adding to a migratory trend as wealthy residents of northern states face the threat of higher taxes.

The Sustainability Accounting Standards Board is moving beyond environmental issues and further into the areas of social and governance reporting.

Money managers and pension funds want companies to publish their 2020 annual reports in line with guidance from the International Accounting Standards Board.

The better planned the job is, the better organized it is and the better it gets done.

The Carbon Disclosure Project, the Climate Disclosure Standards Board, the Global Reporting Initiative, the International Integrated Reporting Council and the Sustainability Accounting Standards Board will work on a common set of disclosures.

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.