Accounting and Tax
Acquisitions that shift corporate tax residency seen having fewer, but still valuable, benefits in wake of Treasury crackdown.
How long can Amazon's free cash flow depend on the construction of warehouses?
The Treasury's crackdown on "hopscotch" loans is likely to undermine the rationale for inversions going forward.
The amount of goodwill that companies had to write down plunged last year, reflecting the stronger economy and firmer markets, Duff & Phelps reported yesterday. Its annual study of the financial...
Within the developing field of sustainability accounting, the Sustainability Accounting Standards Board is the latest contender for companies' attention. With SASB's standards development process now almost half complete, it is turning its focus to adoption, its CEO notes.
PCAOB's push on audit work around internal controls cited as a factor in the higher fees.
The European Union's moves against Apple and Amazon's transfer pricing schemes reflect growing concerns about international tax avoidance, lawyers say.
Smaller companies are too often ignoring the standard tags put forth by the FASB and approved by the SEC, the new chief economist of the agency, said Tuesday.
Almost one in four companies repurchased enough shares to ensure EPS gains of at least 4 percent in Q2, according to S&P.
A new paper says an accounting rule that puts the onus for disclosing when a company is in financial trouble poses a big challenge for corporate managers.