Views on improving the integrity of global capital markets

Mohini Singh, ACA

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84 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
Separate Private Company Financial Reporting: A Word of Caution

FASB recently initiated a project to create separate private company accounting standards. Meanwhile the PCC — formed to advise FASB on private company standards — is charged with identifying areas within existing GAAP to adjust reporting requirements for private companies.

Private Company Financial Reporting: FASB Marches on Without Defining Private Companies or Deciding How They Are Different

On 12 February, the Financial Accounting Standards Board’s (FASB) Private Company Council (PCC) voted to add three projects to its formal agenda to consider how accounting in three topical areas should be differentiated for private companies.

Optional Use of IFRS and Private Company Standards: Both Reduce Comparability in U.S. Financial Reporting

Last week, Hans Hoogervorst, chairman of the International Accounting Standards Board (IASB), made the case for the U.S. Securities and Exchange Commission (SEC) to allow the optional use of International Financial Reporting Standards (IFRS) by U.S. publicly listed companies.

Unfinished Work: Accounting Guidance for Investment Properties

In October 2011 the Financial Accounting Standards Board (FASB) issued proposed guidance on how to value investment properties. But instead of providing guidance on how to measure investment properties held by any entity, the FASB created a new type of entity — the so-called “investment property entity” (IPE).

Financial Statement Disclosures: Standard Setter, Regulator, and Investor Perspectives

CFA Institute recently held a webinar, “Financial Statement Disclosures: Standard Setter, Regulator, and Investor Perspectives,” to discuss the Financial Accounting Standards Board (FASB) and European Financial Reporting Advisory Group (EFRAG) proposals for developing a disclosure framework and improving financial disclosures.

Investment Property “Entities” — Seriously? Measure All Real Estate Investments at Fair Value

Mohini Singh, ACA, examines why fair value is the most relevant measurement basis for all real estate properties — not just investment properties, as proposed by FASB.

Investment Company Accounting: FASB, IASB Proposals Step in the Right Direction, but …

While CFA Institute believes that the FASB and IASB proposals for investment company accounting are a step in the right direction, digging into the details of the proposed changes uncovers some problematic issues.

A New Year’s Resolution for Accounting Standard Setters: Real Progress on Addressing Investor Needs

As New Year’s resolutions are contemplated around the world, we have one suggestion for the accounting standard setters — let this not be a year of moving one step forward and then two steps back when it… READ MORE ›

Financial Disclosure Framework: Devil Is in the Disclosure

Developing a framework for disclosure has been a popular topic lately. There are many efforts underway around the world — by the Financial Accounting Standards Board (FASB), the European Financial Reporting Advisory Group (EFRAG), the United Kingdom Financial Reporting… READ MORE ›

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