Views on improving the integrity of global capital markets
Changes to accounting rules can move markets: Use structured data to inform policy decisions

A new comment letter from CFA Institute to the Financial Accounting Standards Board (FASB) demonstrates the value of using structured data to inform debate and support policy decisions.

LIBOR: Like I Better Obtain (a) Replacement

The financial world doesn't seem to have a replacement for LIBOR ready.

The Push to Revisit Goodwill Accounting

Recent business failures in the United Kingdom and the related media attention again have raised the question of audit quality.

Private vs. Public Company Accounting: Concerns About Back-Door Agenda Setting Are Valid

CFA Institute has long supported and advocated for one set of high-quality financial reporting standards for both public and private companies.

Sustainable Value for Money: How to reconnect finance with the needs of society

A few weeks ago, the new European Commission, led by Ursula von der Leyen, rolled out its first package of measures, called the European Green Deal.

An Electronic Access Point for the European Single Electronic Format Is Much Needed

CFA Institute has supported the European Securities and Markets Authority’s (ESMA) efforts to establish a European Single Electronic Format (ESEF).

Ethics in Practice: Working for Father. Case and Analysis–Week of 16 December

Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.

Ethics in Practice: Mutual Fund Share Purchases. Case and Analysis–Week of 9 December

Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.

When It Is Smart to Say No: Exploring the Concept of Intelligent Disobedience

Learn about Intelligent Disobedience, a practical concept that explores how and when to disobey inappropriate orders and requests, with author Ira Chaleff.

Ethics in Practice: Taking the CFA Exam. Case and Analysis–Week of 2 December

Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.

How are experienced practitioners applying ESG integration?

lthough different definitions for materiality apply, the consensus among investors is that a material ESG issue is a fundamental value driver of a company or security that affects the income statement, balance sheet, and cash-flow statement positively or negatively.

Ethics in Practice: Futures Trading. Case and Analysis–Week of 18 November

Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.

Ethics in Practice: Investment Management Fees. Case and Analysis–Week of 11 November

Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.

Asset Owners Experience Shortage of ESG Products Meeting Expectation

Clients have the power to drive ESG integration forward as practitioners listen to them.

Investor Forum 2019: Driving Actionable Analytics

XBRL US held Investor Forum 2019: Driving Actionable Analytics in New York on 4 November.



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