New U.S. accounting proposal could lower values for shares funds can’t sell
When an investment company owns shares it is contractually barred from selling, should those shares still be valued as if …
Banks File a Cash-Flow Statement Few Investors Use. Should It Be on the Chopping Block?
Why are banks still cranking out cash-flow statements that hardly anyone reads? That was the uncomfortable question hanging over a …
House GOP Calls for IRS, SEC Funding Cuts, Demands Resolution on Corporate Transparency Act
The House Appropriations Committee released a bill to fund IRS, SEC, and certain other regulators in fiscal year 2027, calling …
Disclosures Show US Corporations Cut Tax Bills by Billions Last Year Using ‘Tax Havens,’ Says Group
Forty U.S. corporations collectively reduced their 2025 tax bills by more than $11.5 billion in 2025 through the use of …
Some Charities Can Trigger Tougher GAAP Rules by Tapping Public Debt
A trip to the bond market can come with an accounting surprise for some charities. Advisers told the Financial Accounting …
As AI Advances, XBRL Faces Fresh Questions Over Cost and Value
Investors and corporate finance chiefs hold competing views on whether a two-decade-old financial data standard still has a future — …
As Tariff Debate Shifts, Companies Face a Tougher Question: When Is a Refund Real?
Tariffs are often discussed as a fight over trade and prices. But for companies, the harder question may come later: …
CFOs Break the Silence: First Broad Survey in Decades Shows How Private Firms Really Report
Private firms, especially smaller ones, aren’t required to follow public-company accounting rules—but many do anyway. A new survey of 542 CFOs at …
‘When Workers Cash Out’: FASB Panel Launches Review of ESOP Buyback Warnings
When uncertainty hits, employees don’t always sit tight. They cash out. That reality — people wanting their money when headlines …
A Fix May Be Coming for the Rule That Can Make Companies Look Riskier Overnight
A little-known accounting rule could be making companies look broke — and the rule-setters may finally fix it for both …