Matthew Winters, CFA, CPA, is senior director of Financial Reporting Policy Advocacy at CFA Institute. The Financial Reporting Policy Advocacy group represents the interests of CFA Institute members and investors on financial reporting and broader corporate reporting matters to standard setters and regulators, including the IASB, FASB, PCAOB, and the US Securities and Exchange Commission (SEC). In addition to his CFA charter, he holds the Certified Public Accountant (CPA) designation.
While the FASB's proposed partial disaggregation would be helpful to investors, we are discouraged by its limited scope after waiting so many years.
The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.