Investments

The Financial Accounting Standards Board released an accounting standards update Thursday to clarify three of its recent standards for credit losses, hedging, and recognition and measurement of financial instruments.

The proposed regulations could unlock greater development in low-income communities and give investors a chance to reap tremendous profits.

Goldman became the first bank to publish its report in line with Sustainability Accounting Standards Board metrics.

There’s plenty of enthusiasm for new U.S. tax breaks for investing in low-income communities designated as opportunity zones. But many people have delayed spending because of uncertainty about how the incentives will work.

The proposed regulations offer further details about a provision of the Tax Cuts and Jobs Act aimed at spurring real estate investment in needy communities.

Companies report fluctuations in revenue and expenses over time in a way that makes the earnings growth look steady across quarters.

Argued a century ago, Eisner v. Macomber helped establish the treatment of dividends.

Hedge fund giant Renaissance Technologies is in talks to resolve a dispute with the Internal Revenue Service over a tax maneuver that saved its owners billions of dollars.

The program offers qualifying taxpayers who have capital gains income a highly flexible way to defer and eliminate a portion of the federal gain and possibly state gain.

The Internal Revenue Service released a revenue procedure Wednesday offering guidance on the use of tax-exempt bonds to provide housing for military veterans, farm workers and other groups.

For New York City’s luxury real estate brokers, a new mansion tax certainly isn’t welcome news, but it’s better than the alternative.

The rally in the $3.8 trillion municipal-bond market is about to face a major tax-season test.

The Internal Revenue Service treats crypto money as a capital asset like stocks or property, not as a currency.

Canada is reining in a tax break on employee stock options by introducing a cap that it expects will impact executives of major, established companies.

The Internal Revenue Service has indefinitely extended a pilot program for private letter rulings for corporate taxpayers.

Truth in Accounting wants pension and retirement benefit costs included in state and local government reporting.

What types of businesses don’t qualify for QOZ investment, and which types of taxpayers are best suited for the program?

Watch out, Wall Street. Democrats, who have so far focused on plans to tax the super-rich, are turning their sights to capital markets.

The program encourages the private sector to diversify their investment portfolio while revitalizing urban and rural districts that face economic challenges.

Berkshire Hathaway posted a $25 billion loss in the fourth quarter, mainly due to a writedown from its stake in Kraft Heinz.