Financial Statement Analysis
David Pope, CFA, sees natural language processing (NLP) as a systematic and sensible way for analysts to review larger amounts of information in less time.
Lag time, accounting rules, and dollar-for-dollar mapping challenges make research and development spending tough to evaluate, and yet it is central to the analyst’s understanding of some firms.
PCAOB finds compromise option for making audit-partner disclosure more convenient and transparent.
Assessing derivatives exposures can be challenging because of incomparable, incomplete, and fragmented disclosures within financial reports.
Artificial boundaries regarding where to provide additional forward-looking information limits needed improvements to financial reporting information.
New revenue recognition rules will bring sweeping changes to company accounting practices and create a learning curve for investors.
CFA Institute proposes framework to enhance effectiveness in financial reporting.
What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?
The IASB recently issued a discussion paper that proposes introducing a new section on presentation and disclosure into the conceptual framework for financial reporting.
Standard setters should continue to build relationships with different types of investors, with organizations such as CFA Institute helping to fill the void.