Standards, Ethics & Regulations (SER)
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.
Dustin S. Martin, CPA, CFA, discusses efforts by the Atlanta Society of Finance and Investment Professionals (ASFIP) to advance financial literacy.
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.
What should you do if you know or suspect that your company has undertaken or endorses unethical or illegal behavior? Lori Pizzani reports.
What were the leading stories from Enterprising Investor in January?
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.
In the often-alternative world of alternative investing, says Preston McSwain.
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.