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 — 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.
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.
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.
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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The Federal Reserve has nearly completed a proposal for the net stable funding ratio, said Governor Lael Brainard. "This significant liquidity regulation is important to ensure that large banking firms maintain a stable funding profile over a one-year horizon," she said. MLex (subscription required) (19 Apr.)
The US Supreme Court has begun hearing arguments in a case challenging the constitutionality of the Securities and Exchange Commission's administrative law judges. The SEC defends use of in-house judges, but the solicitor general says the way the SEC picks the judges is unconstitutional. Pensions & Investments (free access for SmartBrief readers) (23 Apr.)
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