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.
Despite the best efforts of Congress, the big banks retained the new impairment model, the Cumulative Expected Credit Loss (CECL) model. CECL survives politics and is the story of first-quarter earnings.
US quarterly reporting obligation will provide global investors with decision-useful information on impacts of COVID-19.
At long last, a company’s lease obligations – formerly buried in the back of the footnotes of the financial statements – are moving front and center onto the balance sheet
Thanks to new accounting standards, investors now have a more prominent and transparent display of the economics of the risks associated with the underlying investments.
The findings in "New Public Company Auditor Disclosures: Who Audits the Company You Invest In? How Long Have They Been the Auditor," were compelling, particularly on gender diversity.
Segment reporting information is critical to investors. Despite the US GAAP standard on segment reporting being over 20 years old, the disclosures it produces remain challenging for investors who use the information and regulators who enforce the guidance. Recent… READ MORE ›
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.
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