IFRS
In an interview with CFA Institute, the IASB discusses new disclosure requirements designed to yield better information about financial instruments-related risk exposures.
The recent financial crisis shed light on several loopholes in off-balance sheet accounting that affected transparency for investors.
Fred Nieto discusses the goals and priorities of the IFRS Education Initiative.
Investors support a converged model and enhanced disclosures given their desire for comparable and consistent financial statements.
The financial crisis highlighted a range of shortcomings associated with the recognition, measurement, and disclosures of transferred financial assets, including those involving securitized assets.
Have the raft of regulatory proposals requiring greater use of central counterparty clearing houses enhanced risk transparency and risk management at the systemic level and within individual financial institutions?
In a recently published issue brief, CFA Institute examines the impact of IFRS 13 Fair Value Measurement on the reporting of derivatives counterparty risk, including highlights of areas where information deficiencies currently exist and how IFRS 13 may improve transparency around CCR.
After my first meeting as a member of the International Financial Reporting Standards Interpretations Committee (IFRS IC) in July, it was apparent to me that the activities and decisions of the IFRS IC are more relevant to investors than they might anticipate.
The Moscow Exchange is looking to do its part to attract investors by creating a segment of the market for companies with higher corporate governance standards.
Are you the trusting sort? How about when it comes to trusting banks some six years after the financial crisis? You should consider reading The Atlantic’s recent article “What’s Inside America’s Banks?” on why many in the investment world, and the general public, still don’t trust banks.