National Treasury and SARS withdraw hybrid equity instrument proposal from 2025 draft Taxation Laws Amendment Bill after stakeholder concerns, with public consultation open until 12 September.

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 ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Simply put, equity describes an investor's direct ownership interest in an asset, excluding all other claims. A familiar example is home equity, which is the value of your home after you subtract ...