Views on improving the integrity of global capital markets

Mohini Singh, ACA

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70 Posts


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
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.

CFA Institute to ESMA: For Investors’ Sake, Take ESEF Further

ESMA proposes a European Single Electronic Format (ESEF) for regulatory filings. ESEF is needed, but doesn’t go far enough. Can’t financial reports be in one place online and accessible by all?

Structured Data Can Become Virtuous Circle for Firms, Investors, Capital Markets

Structured data could produce a virtuous circle for all stakeholders and lead to more efficient, transparent capital markets. But there are challenges.

Toshiba Accounting Scandal: A Corporate Culture Problem

Its governance structure looked good on paper, but we know now that Toshiba ineffectively monitored its reporting. How can this be avoided?

Pesky Extensions: How to Improve Financial Analysis through Structured Data

Structured data increases efficiency, transparency, comparability, and timeliness in the delivery of financial information.

Study First to Give Investor Views on Complexity in Corporate Financial Reporting

Now that standard setters know what investors want in their financial reports, can they make them truly less complex?

In the Black, or in the Red? Bottom Line Can Depend on Performance Measure Used

Are customized performance measures some companies use misleading investors?

Candor in Corporate Reporting: What It Means for Investments and Share Price

Companies that consistently promote candor and transparency generally benefit from superior market performance.

FASB’s Proposed Disclosure Framework Needs Shoring Up

CFA Institute supports FASB’s goal of an overarching disclosure framework, but thinks more consideration of its presentation is needed to best communicate the concepts it intends to convey.

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