Financial Reporting
Differences between the US Generally Accepted Accounting Principles and International Finance Reporting Standards accelerate in 2024 annual reports. CFA Institute is vigorously advocating for convergence to be put back on standard setters' agendas.
CFA Institute is contributing to the net-zero discussion with the aim to bring clarity around certain issues impacting investors.
CFA Institute forms working group to draft guidance on calculating private fund performance.
While the FASB's proposed partial disaggregation would be helpful to investors, we are discouraged by its limited scope after waiting so many years.
First Republic’s investment of its significant uninsured deposits in jumbo loans left it illiquid in a rising interest rate environment.
FASB should phase out held-to-maturity (HTM) accounting.
When it comes to the EU Commission's Taxonomy and SFDR statutes, good data is hard to find.
Global investors see need for SOX-like enhancements globally.
Five takeaways from CFA Institute response to SEC proposed rule on climate-related disclosures.
The implosion of Germany’s Wirecard has demonstrated that those parties – management, the audit committee and board, auditors, audit regulators, and corporate reporting regulators – investors compensate and rely upon to look after their capital investments failed them on multiple levels in the European Union’s (EU’s) largest economy.