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 ...

DALLAS — Generational Equity, a leading mergers and acquisitions advisor for privately held businesses, is pleased to announce the sale of its client Instrument Technologies, Inc. to Aldinger Company ...

FASB issued a new standard Wednesday that is designed to simplify financial reporting associated with accounting for convertible instruments and contracts in an entity’s own equity. The board reduced ...

On 30 May 2014, Binding Private Ruling No. 170 was released by SARS, which dealt with the question of whether the conditions imposed on an employee in respect of an employee share scheme would result ...

THE Hyflux saga has been in the news in recent months. One key area of contention is the accounting treatment for its perpetual securities, or perps. This article examines current accounting practices ...

Much ink has been spilled about the continued ascent of the “liability management exercise” (LME). Not to fret, this is not another LME article; rather, this article focuses on potential consequences ...

Strategy raised $2.521 billion through Stretch (STRC), a new perpetual preferred instrument backed by Bitcoin launched on July 21, 2025 (announcement of IPO). Stretch offers a 9% target yield, monthly ...

Metaplanet (3350) has announced a two tier preferred share structure aligned with its bitcoin centric financing strategy, beginning with its Class A preferred shares known as MARS. MARS, short for ...