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Where's the Cash? Look Behind You
A new law gives corporations a chance to apply net operating losses to income generated in good years, going back to 2003. November 11, 2009
Start Your IFRS Engines?
In the wake of last week's meeting of U.S. and international accounting standard setters, the SEC's Mary Schapiro gives a nod to the rulemakers' convergence efforts. November 6, 2009
Will Small Biz Get Sarbox Impunity?
A proposed investor-protection bill includes an exemption for small companies from the Sarbanes-Oxley auditor-attestation requirement. November 4, 2009
How to Repatriate Earnings Tax-Free
Three pieces of IRS guidance issued over the past year provide a roadmap for corporate taxpayers. November 2, 2009
An Agency Ready to Roar?
The SEC under new chief Mary Schapiro has gotten off to a slow start on the enforcement front, but attorneys expect a burst of energy in 2010. November 1, 2009
Pro-American Mood Clouds Convergence
Only the biggest U.S. companies should bother adopting the international financial reporting standards written by the International Accounting Standards Board, the former chair of the SEC's advisory committee on financial reporting says. October 29, 2009
What a Difference a Day Makes to Some Mergers
Last week, Equinix announced it was acquiring Switch & Data in a cash and stock deal. But the deal timing, and its prospects for tax-free treatment, will be constrained by IRS rules. October 26, 2009
Credit Suisse Bets Others Will Take Its Cue on Pay
The bank risks talent defections with a plan to make bonus compensation subject to company results over several years, but competitors may be pressured into the same step. October 22, 2009
Executive Comp Rules Will Be Narrow, Pay Czar Suggested
Although the administration is reportedly planning to cut the compensation of 175 executives at bailed-out companies, no wider war is intended, Kenneth Feinberg has suggested. October 22, 2009
Living with a Scarlet Audit Letter
Given a going-concern qualification, companies struggle to defy their auditors' prediction that they won't survive the year. October 21, 2009