While tax consequences should never drive investment decisions, it’s critical that they be considered — especially by higher-income taxpayers, who may be facing the 39.6% short-term capital gains rate, the 20% long-term capital gains rate and the 3.8% net investment income tax (NIIT).

The Public Company Accounting Oversight Board (PCAOB) had planned to issue a revised proposal to change the auditor’s reporting model in the fourth quarter of 2015. Now it’s slated for release sometime in 2016.

Soon it may be easier for private companies to adopt specified alternatives to U.S. Generally Accepted Accounting Principles. A recent proposal would provide a one-time option for these entities to elect an accounting alternative without having to conduct a test known as the “preferability assessment.”

This issue’s “BANK Wire” reports on new guidance about the regulatory capital rules, the FASB’s new credit impairment model and auditor-independence requirements for banks.

Donations to qualified charities are generally fully deductible, and they may be the easiest deductible expense to time to your tax advantage. After all, you control exactly when and how much you give.

Managing human resources (HR) can be daunting for manufacturers. The rules are ever-changing and becoming increasingly complex. Here are two major developments related to the federal rules governing employee pay and benefits that employers should be ready for this year.

If you’re saving for college, consider a Section 529 plan. Although contributions aren’t deductible for federal purposes, plan assets can grow tax-deferred. (Some states do offer tax incentives for contributing.)

Have small interest margins put a squeeze on your bank’s bottom line? Maximizing your noninterest income may be the difference between a profitable year and a lackluster one.

As part of its broader effort to eliminate unnecessary information in financial statement footnotes, the Financial Accounting Standards Board (FASB) unanimously approved a series of simplifications to the disclosure requirements for unrecognized tax benefits in late August.

Occupational fraud costs businesses around the globe trillions of dollars each and every year, eating away organizations’ overall revenue. Inventory fraud, specifically, is a big contributor to this.