What are the major accounting considerations when evaluating complex debt and equity financial instruments?

The proposal would eliminate so-called double taxation of Taiwanese workers and firms in America.

Businesses eager for a tax deal announced by two powerful U.S. lawmakers can't yet bank on the corporate breaks.

The chairs of Congress' two main tax committees announced a deal to extend a number of expired tax credits and tax breaks, including the expanded Child Tax Credit.

It was an eventful 12 months for practitioners, with new legislation, regulations, court decisions and IRS pronouncements all impacting the tax landscape.

Short-seller Gotham City Research criticized Spanish blood-plasma company Grifols' accounting and corporate governance.

The judge must decide if Trump intentionally inflated his annual financial statements by billions of dollars a year.

Lawmakers are trying to drum up support to allow a debate on raising the state and local tax deduction cap as bipartisan tax package negotiations leave out those proposals.

Negotiators are nearing a bipartisan deal in time for many voters to receive the benefits during the current election year.

Donald Trump plans to make permanent the 2017 individual tax cuts that he enacted as president while keeping corporate tax levels unchanged in an appeal to working and middle class voters should he retake the White House.

The deal includes speeding up $10 billion in cuts to the Internal Revenue Service.

Businesses eager to see Congress revive expired research and investment tax breaks have reason for optimism that a deal could come together as soon as this month.

The company has introduced two options to help companies comply with the new requirements of the Corporate Transparency Act.

Here's a breakdown of the most important proposals and debates circulating in policy circles ahead of this year's election and a big Supreme Court decision.

There is no question that inflation can materially impact a business, and F&A teams have the responsibility to monitor and analyze core costs that may be trending upward.

Auditor disclosures of client-specific quantitative materiality thresholds, which are required in the U.K. but not the U.S., could be encouraging some businesses to massage their earnings reports.

A study finds the negative effects of such events can lead to pessimistic risk assessments of financial reporting choices and a decline in accrual-based and real earnings management for companies in the impacted areas.

A new online registry opened Monday where companies need to disclose who truly owns or controls them.

Narrower criteria reduced the number of qualifying models from about two dozen. The new rules exclude from the tax credit vehicles that use battery components made by Chinese manufacturers.

What do these changes mean for taxpayers and how can accountants help manage the impact?