Views on improving the integrity of global capital markets

Mohini Singh, ACA

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70 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
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.

Financial Statement Presentation and Disclosure: How will IASB Proposal Affect Change?

The IASB recently issued a discussion paper that proposes introducing a new section on presentation and disclosure into the conceptual framework for financial reporting.

Accounting Standard Setting: Need to Value Views of Investors and Investor Organizations

Standard setters should continue to build relationships with different types of investors, with organizations such as CFA Institute helping to fill the void.

FASB Framework to Guide Development of Separate Private Company Standards

The FASB and PCC recently issued a guide intended to help determine whether and when to provide alternative financial reporting requirements for private companies. How are private companies different, and does this justify different treatment?

Accounting for Agricultural Assets: to Fair Value or Not to Fair Value

A recent IASB proposal suggests removing the requirement to measure certain biological assets at fair value, which would provide a major disservice to investors.

Private Company Financial Reporting: Need for Clear Definition of Private Company

In August, after considering how accounting in four areas (including goodwill) should be differentiated for private companies, the FASB finally issued a proposed accounting standards update that provides a single definition of a public business entity.

SEC Chief Accountant: Private Company Financial Reporting Needs a Rethink

SEC Chief Accountant Paul Beswick questions simplifying reporting requirements for entities on the basis of ownership structure.

Need for Greater Transparency in Financial Reporting by European Financial Institutions

New report analyzing the accounting practices of European financial institutions during and after the financial crisis makes case for greater transparency to restore investor confidence.

SEC Chair: Time for Review of Corporate Financial Reporting Disclosures

SEC Chair Mary Jo White appears to point to “information overload” as key source of disclosure ineffectiveness; however, a recent CFA Institute report shows investors care more about the quality of disclosures.

Will Private Company Financial Reporting Add Complexity for Investors, Public Companies?

The Financial Accounting Standards Board (FASB) has a project to create separate private company accounting standards, based on the theory that private companies have unique characteristics that require different financial reporting requirements than public companies.

More Transparent Financial Reporting Disclosures Needed to Boost Investor Trust

CFA Institute report recommends how to improve the effectiveness of financial reporting for investors.

Corporate Financial Reporting: The Price to Pay for Investor Skepticism

A recent report from the Association of Chartered Certified Accountants illustrates the critical relationship between transparency in financial reporting and investors’ trust — and the potential ramifications for investment activity.



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