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Risk Management
CFA Institute: Learn from SEC’s CAT Before Building FINRA’s CARDS
FINRA’s investor protection motivations are certainly laudable, but CFA Institute recommends implementation of the SEC’s CAT system, which is further along, before FINRA’s CARDS system.
Need for Increased Transparency of Derivatives and Hedging Activities in Financial Reports
CFA Institute recently issued a report, User Perspective of Financial Instrument Risk Disclosures Under IFRS (Volume 2), that focuses on the disclosures of derivatives and hedging activities of financial and non-financial institutions.