Investments

November 1, 2002

Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function.

August 6, 2026

IRS adds notices, payment features to business tax accounts

August 5, 2026

IRS guidance addresses expanded paid family and medical leave credit

August 5, 2026

FASAB provides new guidance on public-private partnerships disclosures

Tax
- International Tax
Accounting & Reporting

The Office of the Comptroller of the Currency reports that in the second quarter, U.S. commercial banks increased the amount of derivatives in their portfolios by $3.8 trillion to $50.1 trillion—the second highest amount ever recorded ( www.occ.treas.gov/ftp/release/2002-70.doc ). According to the OCC, bank risk managers used this strategy to hedge their investment positions in response to heightened uncertainty in the financial markets.

MAGAZINE

Investments

IRS adds notices, payment features to business tax accounts

IRS guidance addresses expanded paid family and medical leave credit

FASAB provides new guidance on public-private partnerships disclosures

Features

Real-life ways small firms use AI

How to set up an effective internship program

Adding externships to attract more talent

Data governance: How finance builds trust in the numbers

Ask the Expert: Context and AI

FROM THIS MONTH'S ISSUE

Real-life ways small firms use AI

From The Tax Adviser

Current developments in S corporations

Transfer pricing treatment of acquired intangibles

Condo casualty losses: Deductions for common-interest property

Trust distributions: Timing, tax, and practical considerations

MAGAZINE

HOME

ABOUT

SUBSCRIBE

AICPA & CIMA SITES