Views on the integrity of global capital markets

Sandy Peters, CPA, CFA

20 Posts


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.

Author's Posts
SEC Seeks Public Input on Improving Effectiveness of Investor Disclosures

Can the business and financial disclosure requirements of Regulation S-K be improved? Investors have an opportunity to help shape the new rules.

IASB to Investors: Help Us Shape Financial Reporting for the Future (Video)

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).

What is the Relevance of “Other Comprehensive Income”? IASB’s Cooper Explains (Video)

IASB’s Stephen Cooper discusses the evolution of the “other comprehensive income” statement and why it warrants investor attention.

Ensuring Audit Quality and Engaging Investors (Video)

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.

Auditor Report: Baseline Set, Now Searching for ‘Sweet Spot’ in Investor Communication (Video)

KPMG study: Expanded auditor report helps close “expectation gap” between auditors and investors.

Forward-Looking Information in Financial Disclosures — Necessary to Disclosure Effectiveness

Sandra Peters, CPA, CFA, offers investor perspective in debate over forward-looking information in companies’ financial disclosures.

SEC Disclosure Effectiveness Initiative: Investors Seek Clarity on Forward-Looking Information

Artificial boundaries regarding where to provide additional forward-looking information limits needed improvements to financial reporting information.

What Investors Need to Know about Financial Instruments Offsetting in Post-Crisis World

In an interview with CFA Institute, the IASB discusses new disclosure requirements designed to yield better information about financial instruments-related risk exposures.

Corporate Reporting: What Investors Can Expect from Integrated Reporting Initiative (Video)

Paul Druckman of the IIRC discusses the objectives and key characteristics of the integrated reporting initiative.

Investor Education: IASB Plugs Loopholes in Off-Balance Sheet Accounting (Video)

The recent financial crisis shed light on several loopholes in off-balance sheet accounting that affected transparency for investors.

IASB Investor Education Initiative: What Should Investors Expect? (Video)

Fred Nieto discusses the goals and priorities of the IFRS Education Initiative.

Improving a Different Type of Disclosure: Reporting Corporate Board Diversity

SEC commissioner and industry panel raises the question of whether existing U.S. disclosure rule on board diversity goes far enough.

IFRS Interpretations Committee: More Relevant and Active Than Investors Might Expect

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.

SEC Final Report on 2010 IFRS Incorporation Work Plan: Does SEC Have Will to Find a Way Toward IFRS?

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.

Four Years Post-Crisis: Investors May Obtain More Information on Level 3 Fair Value Measurements in First Quarter 2012

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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