Investments

The GREEN Act aims to deal with climate change by offering a range of tax incentives for use of renewable energy.

The company behind the very popular business billing and payments app filed for a $100 million initial public offering on Nov. 15.

The tax break included in the Tax Cuts and Jobs Act that encourages real estate investors to develop projects in economically distressed communities in exchange for deferring capital gains taxes for years has come under fire for not living up to its promise.

A little-noticed decision by the Internal Revenue Service’s appeals unit may spell trouble for legendary investor Jim Simons, who’s embroiled in a multibillion-dollar tax dispute with the agency.

The Financial Accounting Standards Board released a proposed accounting standards update Tuesday aimed at clarifying some areas of its 2017 hedging standard for derivatives.

Sen. Ron Wyden, D-Ore., the top Democrat on the Senate Finance Committee, teamed up with several of his fellow Democrats on new legislation and investigations of reported abuses of the opportunity zone tax break for real estate investors.

The Internal Revenue Service and the Treasury Department released a draft version of a proposed tax form to collect information about qualified opportunity zones.

Former Exxon Mobil Corp. Chief Executive Officer Rex Tillerson rejected the New York attorney general’s claim that for years he spearheaded a secret scheme to defraud investors by lying about how the oil company planned for the financial risks of climate change.

A deadline looms, but questions remain and more guidance is needed.

The federal government is taking in less money but can’t tell if the shortfall is tied to the 2017 tax cuts or other factors like trade uncertainty, the Congressional Budget Office said in a letter.

5 key deadlines and structuring steps you and your clients can’t afford to miss.

Accounting-as-usual needs to change if we are to change business-as-usual.

Environmental, social and governance reporting is filled with competing sets of rules, according to accounting standard-setters and experts.

The board approved proposals to delay the effective dates of its leases, credit losses, hedging and long-duration insurance contract standards.

Pulling back the curtain in the land of OZ, and other gain deferral strategies to consider.

The 50 states have accumulated a combined $1.5 trillion in debt related to pension and other post-employment benefits, while elected officials claimed balanced budgets.

As FASB considers additional interventions in the way public companies account for goodwill, they would do well to remember one of Hippocrates’ maxims for physicians.

International accounting groups convened in New York during Climate Week to discuss the urgent need for action.

The Internal Revenue Service is giving those who own an interest in rental real estate a safe harbor to allow them to qualify for the section 199A deduction.

Premium financing can be a powerful tool, but it must be thoughtfully designed, well underwritten and thoroughly understood.