Sandy Peters, CFA, is head of financial reporting policy and serves as spokesperson for CFA Institute to key financial reporting standard setters including the IASB, FASB, and the US Securities and Exchange Commission. She holds the Certified Public Accountant (CPA) designation.
Can the business and financial disclosure requirements of Regulation S-K be improved? Investors have an opportunity to help shape the new rules.
The International Accounting Standards Board needs investor input on what it should work on to improve financial information for users of financial statements (i.e., investors).
IASB’s Stephen Cooper discusses the evolution of the “other comprehensive income” statement and why it warrants investor attention.
Audit quality — how to achieve it, and what it means to the investor, auditor, company, and other stakeholders — is the topic of this interview with KPMG.
KPMG study: Expanded auditor report helps close “expectation gap” between auditors and investors.
Sandra Peters, CPA, CFA, offers investor perspective in debate over forward-looking information in companies’ financial disclosures.
Artificial boundaries regarding where to provide additional forward-looking information limits needed improvements to financial reporting information.
In an interview with CFA Institute, the IASB discusses new disclosure requirements designed to yield better information about financial instruments-related risk exposures.
Paul Druckman of the IIRC discusses the objectives and key characteristics of the integrated reporting initiative.
The recent financial crisis shed light on several loopholes in off-balance sheet accounting that affected transparency for investors.
SEC commissioner and industry panel raises the question of whether existing U.S. disclosure rule on board diversity goes far enough.
After my first meeting as a member of the International Financial Reporting Standards Interpretations Committee (IFRS IC) in July, it was apparent to me that the activities and decisions of the IFRS IC are more relevant to investors than they might anticipate.
The U.S. SEC recent issued its long-awaited “Final Report on the 2010 Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers.” CFA Institute provides insights and raises important questions for investors to consider.
In the aftermath of the financial crisis, we saw protests against the use of fair value to measure financial instruments as well as complaints regarding how fair value measurements were derived. Sandra Peters, CFA, examines how regulators are responding to concerns.
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