The Financial Accounting Standards Board has released its preliminary views on financial instruments with the characteristics of equity in an effort to simplify a patchwork of 60-plus pieces of ...

The Intergovernmental Negotiating Body of the World Health Organization (WHO) just concluded a one-week “honeymoon” consultation with member states during July 2022. The objective of this consultative ...

Organizations seeking funding have much to think about, and the long-term accounting considerations related to the debt and equity instruments they issue are not likely at the top of that list.

The Tax Court ruled that PepsiCo’s Netherlands subsidiary’s “advance agreements” (AAs) with certain other PepsiCo subsidiaries, newly formed as part of an effort to retain its tax position, were ...

Much ink has been spilled about the continued ascent of the “liability management exercise” (LME). Not to fret, this is not another LME article; rather, this article focuses on potential consequences ...

Two Recent Cases Shed Light on Potential Risks to Preferred Equity Holders in Chapter 11 Preferred equity is a varied and flexible instrument, but, in practice, it typically has a limited number of ...

Fees are High compared to funds in the same category. Eaton Vance Equity Strategy Fund has an expense ratio of 1.94 percent. Risk is Below Average compared to funds in the same category according to ...

Fees are Average compared to funds in the same category. Artisan Select Equity Fund has an expense ratio of 1.15 percent. Risk is Above Average compared to funds in the same category according to ...

As vaccines became more readily available over the summer, Boulder started hosting mobile vaccine clinics targeting the city’s unhoused residents and communities of color. These clinics led to 97 ...