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
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.

Investors to IASB: Presentation of Financial Statements Must Address Our Concerns

CFA Institute supports financial statement presentation reforms but is concerned that proposed updates primarily reflect preparer sentiments.

How to Produce Clear, Concise Annual Reports

Financial Reporting Lab pointers for corporate reports are in line with CFA Institute disclosure recommendations, with one exception.

US Chamber Calls for Streamlined Corp Disclosures but Investors Wary of Less Information

Efforts to streamline corporate disclosures should focus on effectiveness rather than just eliminating redundancy.

Financial Reporting: Making It More Effective for Investors

CFA Institute proposes framework to enhance effectiveness in financial reporting.



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