Standards and Guidelines
If the information within primary financial statements has had a sustained and troubling decline in its relevance, what's the way forward?
Related to one of the first elements of EU’s Capital Markets Union initiative, CFA Institute proposes summary prospectus template that aims to address information overload.
The broad reach of the GIPS standards grows significantly with the addition of GIPS Sponsors in Saudi Arabia and China.
How companies present non-GAAP financial measures can be misleading and can undermine GAAP/IFRS performance measures.
Which is the better indicator of the US stock equity market, the DIJA or the S&P 500? Do investments based on the latter carry a different risk profile?
The CSRC money market reforms balance innovation and risk, consider public feedback, and are the first refinements to a set of rulings drafted in 2004. Will they thrive?
True or False: The principles of diligence and reasonable basis, addressed in our Code of Ethics and Standards of Practice, can apply to any investment strategy, any time, present or future.
Chinese regulators are now seeking comments on how P2P platforms should operate and grappling with findings of a private equity practices report — there are problems.
Eleven years of tick-by-tick data, 12 billion data points, and 189 companies later … what our first-of-its-kind study in the Asia-Pacific region reveals, and what policy we recommend.
Eleven years of tick-by-tick data, 12 billion data points, and 189 companies later … what our first-of-its-kind study in the Asia-Pacific region shows.