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Vincent Papa, PhD, CPA, CFA

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50 Posts

Biography

Vincent Papa, PhD, CPA, CFA, is director of financial reporting policy at CFA Institute. He is responsible for representing the interests of CFA Institute on financial reporting proposals before the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). He is a member of the IFRS advisory council and ESMA Corporate Reporting Standing Committee, and a former member of the Financial Stability Board Enhanced Disclosure Task Force.

Author's Posts
Revenue Reporting Changes: Early Adopters Help Raise Awareness of the Impact

Revised revenue recognition requirements become effective at the beginning of 2018, and early adopters are helping to expose the effect of the changes on amount, timing, and presentation of revenue.

In the Homestretch Until Top Line Changes Go into Effect, Investors Need to Be Alert

Revised revenue recognition rules go into effect in 2018, but there is still uncertainty about the effects on companies reporting and investors will have to figure out company-specific implications.

Initiatives Focused on ESG Reporting Are Making Progress, But There Is More to Do

Investors should consider ESG factors in their investment decision-making process, but companies’ disclosures need to be improved so investors can find useful and relevant information.

Heads Up Investors! The Implications of Evolving Audit Services

Increasingly, auditors are expected to have a bigger and more effective role in ensuring the integrity of a wider array of company reported information that is material to investment decision making.

Implications of the Widening Spectrum of Useful Corporate Information

Environment, social, and governance measures and non-GAAP financial measures are important to add to traditional financial statement information when analyzing a company’s value.

Solving the Conundrum Presented by Non-GAAP Financial Measures

How companies present non-GAAP financial measures can be misleading and can undermine GAAP/IFRS performance measures.

Investors Top-Line Watch: Navigating Long-Term Contracts Revenue Recognition Maze

Revised guidance on recognizing revenue from long-term contracts goes into effect in 2018. Now is the time to prepare for the potentially significant impact of the changes.

Analyzing Banks’ Credit Risk: Expectations for New Accounting Guidance

Revised accounting guidance is now available under US GAAP and IFRS for analyzing and comparing the credit risk of banks. The question is whether the new models will actually help investors.

What Is the FRC Doing to Engage Investors and Enhance Corporate Reporting?

Watch the Financial Reporting Council’s Jennifer Walmsley discuss with Vincent Papa, PhD, CPA, CFA, the focus of the council’s engagement with investors in the next 12 months.

Novel Proposals on Corporate Reporting Reforms: Will Investor Needs Be Met?

Watch FEE’s Hilde Blomme and Mark Vaessen highlight key elements of their discussion paper proposals on corporate reporting reforms. Then share your views about them with the FEE before 30 June.