Investments

The 2017 Republican tax overhaul in the U.S. could provide relief for billionaire art collectors stung by the expiration of another major tax break.

Now a few of them have latched on to a generous new federal benefit for investing in lower-income U.S. communities.

The move would slash the tax payable on any asset that’s appreciated in value over a lengthy period of time.

The Internal Revenue Service has fired its loudest warning shots yet across the bows of crypto investors.

While there are many ways to hit a home run with OZ investments, there are also plenty of ways to strikeout.

Moody’s Investors Service is objecting to a proposal from the Financial Accounting Standards Board to defer the effective dates of its leases, hedging and credit loss standards for private companies and small public companies.

Outdated processes are leading to too much error in company financial data. The accounting profession is positioned to fix this.

A deadline is looming to maximize the stepped-up basis afforded to realized capital gains invested in qualified opportunity zone properties and businesses.

Investors are increasingly incorporating environmental, social and governance considerations into their investment decisions.

Real estate investors who want to maximize the return on investment will reap extra tax breaks this year, but still need to be cautious.

There are some powerful ways to help your clients defer gains and help communities.

Early planning for an IPO is essential for avoiding many unpleasant surprises, and helps establish best practices for future reporting and compliance.

The Financial Accounting Standards Board is aiming to clarify the interaction between two of its earlier standards.

When it comes to corporate transparency, the United States is at a crossroads.

Record-setting stock market highs are helping fuel personal financial satisfaction for U.S. consumers.

Despite the many factors beyond a company’s control when going public, management can take steps to prepare for a pricing window and successfully time an IPO.

With the stock market at record highs, more companies are considering going public, but they need to make sure their accounting is in order before they file.

The Global Reporting Initiative has started looking at how the UN's Sustainable Development Goals can influence business reporting and the adoption of new business models.

Liquor stores can’t claim a hot new U.S. tax break designed to create jobs in poor communities. One of the biggest property developers for marijuana ventures says it can.

The Securities and Exchange Commission teamed up with the North American Securities Administrators Association to explain the application of federal and state securities laws to opportunity zone investments.