Views on improving the integrity of global capital markets
02 October 2012

Financial Statement Disclosures: Standard Setter, Regulator, and Investor Perspectives

Mohini Singh, ACA

Over the past few years, concerns have been voiced regarding the effectiveness of financial reporting disclosures. Some feel that current disclosures fall short of providing sufficient transparency and telling investors a comprehensive story of the business. Others point to the growing volume of disclosures and the belief that investors are inundated with so much information that they’re unable to find the most relevant details within ever-growing annual reports.

Against this backdrop, CFA Institute recently held a webinar, “Financial Statement Disclosures: Standard Setter, Regulator, and Investor Perspectives,” to discuss the Financial Accounting Standards Board (FASB) and European Financial Reporting Advisory Group (EFRAG) proposals for developing a disclosure framework and improving financial disclosures. In addition, based upon the results of a survey conducted by CFA Institute earlier this year, the webinar provides:

  • Investor views on current financial disclosure information and what changes are necessary to afford greater transparency
  • CFA Institute recommendations on the development of a disclosure framework and enhancing the effectiveness of financial disclosures.

About the Author(s)
Mohini Singh, ACA

Mohini Singh is director of financial reporting policy at CFA Institute. She represents membership interests regarding financial reporting and disclosure proposals issued by the FASB, the IASB, and others. Singh holds the Associate Chartered Accountant (ACA) designation.

1 thought on “Financial Statement Disclosures: Standard Setter, Regulator, and Investor Perspectives”

  1. Wrapping Headers says:

    I honestly liked viewing this blog post. You possess a lots of insight and definitely raised my eyebrows with a couple points you made.

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