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Small businesses with fewer than 50 employees maintained steady job growth and hourly earnings growth this past month, according to payroll company Paychex.

The One Big Beautiful Bill Act is abruptly curtailing the $7,500 tax credit for new electric vehicles and $4,000 for used EVs.

The proposed ASU offers guidance on how an issuer should initially measure paid-in-kind dividends on equity-classified preferred stock.

The plan estimates up to half a workday would be needed to complete shutdown activities.

While stock values get the most attention after the Fed cuts rates, they affect trusts, too. Some beneficiaries of entities without flexible distribution provisions could take a big hit.

The Public Company Accounting Oversight Board co-hosted a two-day conference highlighting the work of academic researchers.

Leading AI models continue to get faster and better. But finance teams still cannot — and should not — trust them to close the books.

The Financial Accounting Standards Board issued an standards update to address stakeholder concerns about the application of derivative accounting.

The staff of the Federal Accounting Standards Advisory Board has issued new guidance on the accounting and reporting rules for federal land.

The Internal Revenue Service’s contingency plans for a government shutdown are currently unknown, with the web page for the most recent plan from last December returning an error message as of Friday afternoon.