Views on the integrity of global capital markets

Mohini Singh, ACA

Follow @Moolie11 on Twitter

49 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 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.

Financial Reporting Needs to Embrace the Digital Revolution

Structured data, data analytics, and technology can bring greater efficiency for all parties in the financial reporting chain.

Sliding Down the Slippery Slope: Simplified Standards for Small Public Companies?

The reasons behind possibly extending account alternatives to public companies are different from when those alternatives were extended to private companies, and they are not the right reasons.

Do You Know What XBRL Is? A Majority of Survey Respondents Do Not Know

Survey finds that companies are not using structured data, such as XBRL, in their financial reporting except when they have to for reporting to regulators.

SEC Supports Data Strategy to Better Serve Investors and Market Participants

In support of the use of data in financial reporting, the SEC commissioner proposed creating a new office and task force to design a data strategy and reimagine how data is provided to investors.

The Role of Data and Technology in Transforming Financial Reporting

The current financial reporting process is time consuming and costly. Structuring data could streamline the process and provide more transparent and timely information for investors.

DQC Continues Quest to Improve Data Quality: New Validation Rules Open for Comment

The second set of proposed XBRL guidance and validation rules from the US DQC are now open for public review and comment. We encourage you to participate. Deadline is 31 August.

SEC Filers’ Errors in XBRL Format Dropped 64% by Using DQC’s Validation Rules

With its impressive findings, a 60% to 70% drop in filers’ errors, the DQC hopes more companies will use its validation rules to prevent or spot variations or errors in XBRL data filed with the SEC.

Materiality: Investor Concerns

FASB proposal concerns investors. Is too much gray area lost in shifting the threshold from not disclosing items that are clearly immaterial to only disclosing items that are clearly material?

What Are the Five Things Needed To Maximize Investors’ Benefits from XBRL?

Firms and regulators: Follow our XBRL framework principles to address implementation challenges. Analysts: Watch how structured data can be used.



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