Kazim Razvi is a director of Financial Reporting Policy at CFA Institute. He is responsible for representing the interests of CFA Institute on financial reporting and on wider corporate reporting developments to major accounting standard setting bodies, enhanced reporting initiatives, and key stakeholders. Prior to joining CFA Institute, Kazim was a global head of Accounting Research & Policy at Fitch Ratings. Kazim also worked as a technical accounting advisor to Moody’s and helped set up a technical department for Augentius Private Equity Funds Administration. Kazim qualified as a chartered accountant with Ernst & Young, working in its banking and capital markets division.
The previous minority view to treat real estate leases as operational leverage now has technology and macroeconomic changes on its side.
Creditor factoring generally delays payments to creditors to fund a company’s operations. While such arrangements may help companies in smoothing operating cashflow volatility, often it is used as a last resort to manage liquidity problems. Investors find out about this practice only when “other items” in current liabilities become too big to miss when it may be too late to take action.
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