A severability clause lets certain contract parts remain valid, even if others are void. Learn about its definition, key ...

The 2026 Ajaokuta Steel budget allocates N6.04bn for personnel costs, continuing a trend of funding salaries despite the ...

Burn, baby, burn. That's a beautiful thing.” These words came from an Enron energy trader, caught on tape during the ...

H.R. 1, P.L. 119-21, the law commonly known as the One Big Beautiful Bill Act (OBBBA), contains provisions of special ...

Companies would have to recognise the increase in gratuity liability arising from new labour codes in their interim financial statements and results for the period ending December 31, the Institute of ...

Michigan Governor Gretchen Whitmer signed House Bill 4961 into law on Oct. 7, 2025, decoupling the state from the five provisions of the federal One Big Beautiful Bill Act. Immediate deduction of ...

WASHINGTON—President Trump signed into law new powers to screen and restrict U.S. investment in Chinese technology firms, marking the most significant effort yet to police how American capital flows ...

A debate is raging over the accounting treatment of Nvidia NVDA-0.39%decrease; red down pointing triangle chips and other equipment that tech companies are splurging on. This time, some of the AI ...

ABSTRACT: This paper reviews the literature on deferred taxation in the banking sector, with a particular focus on Deferred Tax Assets (DTAs) and Deferred Tax Credits (DTCs). Drawing on research in ...

After 24 hours in a public disagreement with House Speaker Mike Johnson, GOP Rep. Elise Stefanik announced she had gotten a legislative priority back into the annual defense policy bill. She and ...

Washington — Sen. Lindsey Graham, a South Carolina Republican, blocked a Democrat-led effort to approve a House-passed measure to repeal a controversial provision that allows senators to sue for ...

Kentucky's largest school system has hired an accounting firm to audit its finances amid a massive budget deficit. The Jefferson County Board of Education approved a $41,500 contract with Alvarez & ...