Practical analysis for investment professionals

Standards, Ethics & Regulations (SER)


US Tax Reform: Three Q1 Considerations for Investors

As US companies begin to report their first quarter results, investors will need to consider the ongoing effects of the 2017 US Tax Cut and Jobs Act, writes Sandra Peters, CPA, CFA.

Promoting Financial Literacy: The ASFIP Example

Dustin S. Martin, CPA, CFA, discusses efforts by the Atlanta Society of Finance and Investment Professionals (ASFIP) to advance financial literacy.

Audit Reports: A New Era of Enhanced Reporting

As US public companies file their 2017 financial statements, the auditor’s report looks different. To understand the changes and for context on what further adjustments lay in store, Sandra Peters, CPA, CFA, spoke with James A. Doty.

Revenue Recognition: The Bottom Line on the New Top Line

Revenue — perhaps the most important number in financial statements — and how it is calculated by nearly every public company across the globe is set to change. Sandra Peters, CFA, considers the impacts.

How to Stand Up for Ethics

What should you do if you know or suspect that your company has undertaken or endorses unethical or illegal behavior? Lori Pizzani reports.

Top Five Articles from January: India, ETFs, and Vollgeld

What were the leading stories from Enterprising Investor in January?

Artificial Intelligence: The Next Step in Corporate Governance

With investment processes and strategies growing ever more indistinguishable, artificial intelligence (AI) can help unlock machine-aided growth while balancing human desires with what's technically feasible and financially viable, says David Townsend, CFA.

MiFID II: Seizing the Opportunity

Investment firms that seize the opportunity created by the European Union’s Markets in Financial Instruments Directive II (MiFID II) can create a much stronger value proposition for clients, writes Colin McLean, FSIP.

Where Are Fees and Expenses Not Costs?

In the often-alternative world of alternative investing, says Preston McSwain.

The Vollgeld Initiative: A Primer

Switzerland will vote on a measure to end fractional reserve banking in 2018. Known as the Vollgeld, or "Full Money," Initiative, this proposal could transform modern finance as we know it. Jason Voss, CFA, curates a helpful reading list.



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