Views on improving the integrity of global capital markets

Mohini Singh, ACA

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81 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
Blockchain and XBRL: The Myth

Break the myth: The assumption that blockchain could replace XBRL in the production of financial information is incorrect. Blockchain is not a data standard. And XBRL is not a distributed ledger.

Blockchain and the Consumption of Financial Information — an Investor Perspective

For blockchains to be adopted they must be standardized and provide interoperability solutions. To be of real value content and nomenclature must be consistent. For this to happens regulators need to work with industry and standard setting initiatives.

Can Blockchain Technology Help with The Production of Financial Reporting Information?

A recent CFA Institute report discusses what a blockchain is and answers the question posed in the article title, Can Blockchain Technology Help with The Production of Financial Reporting Information?

Audit Quality Indicators: An Integral Part of Transparency

CFA Institute recently responded to
the Public Company Accounting Oversight Board’s (PCAOB) Concept Release, Potential Approach to Revisions to
PCAOB Quality Control (QC) Standards.

Regarding communication, the
Concept Release says, 

READ MORE ›

Big Data: Ideal for Financial Reporting and for Tracking Covid-19 Impact

For regulators to efficiently handle extremely large data sets, it will be easier with the imminent release of xBRL-CSV. An example from Spanish bank BBVA shows the value of this approach.

Take the Survey: Critical Audit Matters

The PCAOB would like to hear from investors and is conducting an investor-specific survey in addition to their general request for comment. The deadline to complete the survey is May 29th.

E-Signatures for Audit Reports in India Are Allowed — Should Be Required

Electronic signatures on audit reports should not just be permitted but, indeed, be required. Introducing e-signatures is a useful step toward increasing the digital usability and security of reports.

Data Analytics to Set Policy, Evaluate Investments, and More

The XBRL webinar Data Analytics to Set Policy, Evaluate Investments, and More explains how access to better data is generating new ideas and enabling better decisions for everyone from standard setters and government policy makers to hedge funds, other buy-side firms, corporations.

Like Financial Reporting, COVID-19 Needs Structured Data

reating the data using Inline XBRL would make it much easier for various parties to access, analyze, and reuse such information to improve pandemic management — just as it improves financial reporting.

ESMA: The Increasing Importance of ESG Disclosures

Given the increased importance of company ESG disclosures, ESMA increased their enforcement activities on nonfinancial information in 2019.

Accelerated Filer Amendments Weaken Investor Protections

CFA Institute supports preserving the previous accelerated filer definition. The new one weakens investor protections.

Changes to accounting rules can move markets: Use structured data to inform policy decisions

A new comment letter from CFA Institute to the Financial Accounting Standards Board (FASB) demonstrates the value of using structured data to inform debate and support policy decisions.

The Push to Revisit Goodwill Accounting

Recent business failures in the United Kingdom and the related media attention again have raised the question of audit quality.

Private vs. Public Company Accounting: Concerns About Back-Door Agenda Setting Are Valid

CFA Institute has long supported and advocated for one set of high-quality financial reporting standards for both public and private companies.

An Electronic Access Point for the European Single Electronic Format Is Much Needed

CFA Institute has supported the European Securities and Markets Authority’s (ESMA) efforts to establish a European Single Electronic Format (ESEF).



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