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 ...
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 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 ...
Find out why ASU 2020-06 simplifies accounting for convertible debt and free-standing equity-linked instruments. In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and ...
Of the many financial decisions a business faces in its life cycle, one of the most frequent (and certainly most important) is how best to fuel continued growth: should the business issue new debt or ...