Investments

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.

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Outdated processes are leading to too much error in company financial data.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.