Views on improving the integrity of global capital markets

Sandy Peters, CPA, CFA

45 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
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.

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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