Views on improving the integrity of global capital markets

Sandy Peters, CPA, CFA

35 Posts

Biography

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
Coming Soon to an Income Statement Near You: Comprehensive Income

Did Bank of America have a profit or loss in 2011? Finding the answer requires digging into the company’s financial reports. While the net income stares you down on the face of the income statement, the loss hides behind a curtain known as “comprehensive income.” But that is about to change.

CFA Institute Offers Investor Perspective on IFRS Foundation Strategy Review

Marking its second decade in operation, the IFRS Foundation — the oversight body of the International Accounting Standards Board (IASB) — is soliciting input on its future strategy as part of a review covering its mission, governance, standard-setting process,… READ MORE ›

CFA Institute Weighs in: Premature to Choose Method of Incorporating IFRS into U.S. Financial Reporting System

As part of the decade-long convergence debate, the.SEC recently offered a hybrid approach as a possible method of incorporating IFRS into the U.S. financial reporting regime.    
This approach, colloquially referred to as “condorsement” (as… READ MORE ›

CFA Institute Discusses Key Financial Reporting Projects With IASB

CFA Institute along with its advisory committee, the Corporate Disclosure Policy Council (CDPC), recently held its annual meeting with the International Accounting Standards Board (IASB).
The meeting was… READ MORE ›

CFA Institute Meets with FASB

CFA Institute along with its advisory committee, the Corporate Disclosure Policy Council (CDPC), recently held its annual meeting with the Financial Accounting Standards Board (FASB), available by audio webcast.
The 11 February meeting was… READ MORE ›



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