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 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 ...

The investment seeks total return over the long term. Under normal circumstances, the fund invests at least 80% of its total assets in equity instruments and related derivative instruments issued by, ...

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.

TP ICAP, a leading provider of market infrastructure, has marked a major milestone in its Digital Assets business with the first trades completed on crypto asset equity instruments with Goldman Sachs.

The Financial Accounting Standards Board issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, in August 2020. ASU 2020-06 simplifies an issuer’s ...