Accounting and Tax
The accounting standard setter is likely to try to resurrect amortization of goodwill, which critics say would enable companies to obscure the poor performance of assets they acquire.
Healthcare reform takes second place to sustainability among emerging issues.
The release of tens of thousands of pages of documents detailing multinationals' use of Luxembourg as a tax haven is likely to add to demands for a crackdown on such tactics
About 60 percent of newly public companies used non-GAAP measures in filings from 2011 to 2013, a PwC study showed. But non-GAAP measures mean greater scrutiny from investors and the SEC.
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.