Mohini Singh is director of financial reporting policy at CFA Institute. She represents membership interests regarding financial reporting and disclosure proposals issued by the FASB, the IASB, and others. Singh holds the Associate Chartered Accountant (ACA) designation.
FASB proposal concerns investors. Is too much gray area lost in shifting the threshold from not disclosing items that are clearly immaterial to only disclosing items that are clearly material? Read more
ESMA proposes a European Single Electronic Format (ESEF) for regulatory filings. ESEF is needed, but doesn’t go far enough. Can’t financial reports be in one place online and accessible by all? Read more