Views on improving the integrity of global capital markets

Mohini Singh, ACA

Follow @Moolie11 on Twitter

58 Posts

Biography

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.

Author's Posts
XBRL US Investor Forum on How Standards Disrupt the Status Quo

An upcoming event takes a deep dive into how data standardization is modernizing the capital markets and delivering on the fintech promise.

The Changing Use of Structured Data: Examples from around the World

A new paper takes a deep dive into how structured data contained in regulatory filings in the form of XBRL is being consumed by investors and analysts.

Case Studies In The Changing Use of Structured Data: Revenue Recognition

In my latest paper, Data & Technology: How Information Is Consumed In The New Age, we take a deep dive into how structured data is being consumed and refute the claim by some that structured data is not… READ MORE ›

Inline XBRL

On 28 June 2018, the US Securities & Exchange Commission voted to adopt amendments to its rules and forms to require the use of the Inline eXtensible Business Reporting Language (XBRL) format for the submission of financial statement information of operating companies and mutual funds

Structured Data: Benefits to Small Companies

CFA Institute believes the debate over US House of Representatives Bill HR 5054, Small Company Disclosure Simplification Act of 2018, should not focus on the cost increase of an outsourced, or “bolt-on,” service for producing XBRL-formatted reports.

Concerns About International Audit Standard-Setting and Audit Quality

The purpose of the Monitoring Group is to advance the public interest in international audit standard setting and quality.

How Structured Data Helps Issuers and Investors

How to mitigate the costs of using structured data (XBRL) in financial reporting and leverage the benefits, a webinar.

Requiring the Use of the Legal Entity Identifier

CFA Institute believes all companies should be required to maintain and report the Legal Entity Identifier of a registrant and its major subsidiaries.

Investors Want Audited Digital Financial Statements

Much has been written and discussed about the merits of digital financial reporting. Some concerns still need to be addressed, however, such as reviewing or validating these reports using eXtensible business reporting language (XBRL) against a set of standards…. READ MORE ›

XBRL US Investor Forum Considers Ways to Mitigate the Cost of Structured Data

The use of structured data has the potential to simplify reporting burdens and make it easier for investors to access company data, but there are still challenges in its implementation.

Realizing the Potential of Structured Data

Companies tend to view the use of structured data (e.g., XBRL) as a cost burden. But a new study finds that costs can actually be reduced if companies implement structured data reporting in house.

Financial Reporting and Analysis Today: Using XBRL to Make the Process Faster and Easier

With over 150 million data points in this structured database, XBRL has the potential to increase the volume, speed, and access to corporate financial reporting and analysis.

Investors Want Complete and Quality Financial Disclosures, Not Necessarily Less

Companies say they need relief from the heavy burden of financial reporting, but what about the impact on investors and their ability to make informed investment decisions?

Automation of Financial Reporting: Greater Efficiencies, Lower Costs

Transforming regulatory reporting from documents into data can make markets more efficient, empower investors, and improve regulatory oversight while also reducing compliance costs.

The DAWG and CAATs: Incorporating the Use of Data Analytics in Auditing Standards

The use of data analytics in auditing is key for more effective and efficient overall financial reporting process, which better serves investors.



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