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.
CFA Institute has long supported and advocated for one set of high-quality financial reporting standards for both public and private companies.
CFA Institute has supported the European Securities and Markets Authority’s (ESMA) efforts to establish a European Single Electronic Format (ESEF).
According to the October 2019 report Climate-Related Corporate Reporting from the UK Financial Reporting Council’s (FRC) Financial Reporting Lab,
An Inline XBRL (eXtensible business reporting language) filing is a digital filing with two layers of information: one layer of data that can be read by human beings and another layer of data that can be read by machines.
How are regulators, investors, research analysts, and other data consumers using structured, machine-readable data prepared by corporate filers every quarter?
Mohini Singh, director, Financial Reporting Policy, conducted a webinar with XBRL US, to talk about a study conducted to… READ MORE ›
The XBRL US Investor Forum on 8 November in New York City will examine the role of data in capital markets and how the markets can move closer to establishing this single source of truth.
An upcoming event takes a deep dive into how data standardization is modernizing the capital markets and delivering on the fintech promise.
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.
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 ›
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
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.
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