Views on improving the integrity of global capital markets

Sandy Peters, CPA, CFA

40 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
IFRS: Relevant Financial Reporting

CFA Institute and the IFRS Foundation held a joint stakeholder event last evening as part of the IFRS Trustees meeting in New York. Bob Pozen spoke and WSJ’s Jason Zweig moderated a… READ MORE ›

New Leasing Standard: Top Ten Considerations For Investors

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

Berkshire’s Bottom Line: More Relevant Than Ever Before

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 Audit Gender Gap: Who Audits the Companies You Invest In?

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.

Investors to the Financial Accounting Standards Board: Segment Disclosures Need Improving

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 ›

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.

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