Investments

The 2019 class of the Top Firms by AUM is wrestling with software, the talent wars, the need to communicate their value proposition, and more.

Democratic presidential candidate Bernie Sanders introduced legislation that would impose a tax on trades of all stocks, bonds and derivatives in the U.S., a move he says would help curb Wall Street speculation and help finance his campaign promise to provide tuition-free college and cut student debt.

The proposed regs were a long time in coming, but generally taxpayer friendly. Here are seven key updates.

The Schedule D instructions had the older, higher tax rates for investors that were changed by the 2017 tax law.

It's time to treat environmental, social and governance metrics with the same rigor as financial metrics.

Is quarterly reporting really valuable enough to investors to justify the time and cost spent to compile the reports?

Brokerage firms are sending tax statements to clients and the IRS with information that differs from the taxes investors ultimately owe, leading some filers to appear to owe tax on profits they never made.

One of China’s largest listed drugmakers said it overstated cash holdings by $4.4 billion, sending its shares and bonds tumbling.

The Council of Institutional Investors is asking the Securities and Exchange Commission to require companies to explain any non-GAAP metrics used to set executive compensation within their proxy statements.

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.