Views on improving the integrity of global capital markets

Regulation Standards and Compliance


How Firms Managing Only Pooled Funds Can Claim GIPS Compliance

The "Guidance Statement on Firms Managing Only Broad Distribution Pooled Funds" addresses how firms that manage only BDPFs can claim compliance with the GIPS standards.

Take the SEC Marketing Rule Survey by 1 April  

How is your firm complying with the performance requirements of the SEC Marketing Rule?

For Public Comment: Exposure Draft of the Guidance Statement for OCIO Strategies

What are the key elements of the Exposure Draft of the Guidance Statement for OCIO Strategies and what were the circumstances that led to its creation?

FASB Exposure Draft on Disaggregation of Income Statement Expense: A Glass Half Empty

While the FASB's proposed partial disaggregation would be helpful to investors, we are discouraged by its limited scope after waiting so many years.

From Likes to Investments: Our Response to the FCA Consultation on Financial Promotions via Social Media

Social media is borderless. Regulation is not. That's why global cooperation among regulators is necessary to deliver the best possible outcomes for consumers.

The End of Accounting? Not So Sure

If the information within primary financial statements has had a sustained and troubling decline in its relevance, what's the way forward?

DQC Continues Quest to Improve Data Quality: New Validation Rules Open for Comment

The second set of proposed XBRL guidance and validation rules from the US DQC are now open for public review and comment. We encourage you to participate. Deadline is 31 August.

SEC Filers’ Errors in XBRL Format Dropped 64% by Using DQC’s Validation Rules

With its impressive findings, a 60% to 70% drop in filers’ errors, the DQC hopes more companies will use its validation rules to prevent or spot variations or errors in XBRL data filed with the SEC.

Seven’s a Charm for Investors: PCAOB Disclosure of Engagement Partner Finally Reality

Mickey Mantle, the UCLA Bruins, the seven seas — what do they have in common with the Public Company Accounting Oversight Board’s disclosure requirement? What three main changes should investors know?

What Are the Five Things Needed To Maximize Investors’ Benefits from XBRL?

Firms and regulators: Follow our XBRL framework principles to address implementation challenges. Analysts: Watch how structured data can be used.

Investment Industry Regulators Tackle Financial Exploitation of Older Adults

Recent proposals by NASAA and FINRA aimed at protecting the elderly from financial exploitation represent the latest attempts by regulators and industry groups to rein in unscrupulous practices.

Hacking Away at Cybercrime to Keep Investors, Funds Safe

CFA Institute is part of a global working group on asset manager cyber resilience. The estimated annual cost of cybercrime to the world economy is more than $445 billion (almost 1% of its income).

Is Audit Committee Transparency Improving? Not Really, Despite CAQ Report Headline

Disclosures continue to leave investors in the dark, audit study shows.

Structured Data Can Become Virtuous Circle for Firms, Investors, Capital Markets

Structured data could produce a virtuous circle for all stakeholders and lead to more efficient, transparent capital markets. But there are challenges.

Toshiba Accounting Scandal: A Corporate Culture Problem

Its governance structure looked good on paper, but we know now that Toshiba ineffectively monitored its reporting. How can this be avoided?



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