Views on the integrity of global capital markets

Vincent Papa, PhD, CPA, CFA

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46 Posts

Biography

Vincent Papa, PhD, CPA, CFA, is director of financial reporting policy at CFA Institute. He is responsible for representing the interests of CFA Institute on financial reporting proposals before the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). He is a member of the IFRS advisory council and ESMA Corporate Reporting Standing Committee, and a former member of the Financial Stability Board Enhanced Disclosure Task Force.

Author's Posts
In the Homestretch Until Top Line Changes Go into Effect, Investors Need to Be Alert

Revised revenue recognition rules go into effect in 2018, but there is still uncertainty about the effects on companies reporting and investors will have to figure out company-specific implications.

Initiatives Focused on ESG Reporting Are Making Progress, But There Is More to Do

Investors should consider ESG factors in their investment decision-making process, but companies’ disclosures need to be improved so investors can find useful and relevant information.

Heads Up Investors! The Implications of Evolving Audit Services

Increasingly, auditors are expected to have a bigger and more effective role in ensuring the integrity of a wider array of company reported information that is material to investment decision making.

Implications of the Widening Spectrum of Useful Corporate Information

Environment, social, and governance measures and non-GAAP financial measures are important to add to traditional financial statement information when analyzing a company’s value.

Solving the Conundrum Presented by Non-GAAP Financial Measures

How companies present non-GAAP financial measures can be misleading and can undermine GAAP/IFRS performance measures.

Investors Top-Line Watch: Navigating Long-Term Contracts Revenue Recognition Maze

Revised guidance on recognizing revenue from long-term contracts goes into effect in 2018. Now is the time to prepare for the potentially significant impact of the changes.

Analyzing Banks’ Credit Risk: Expectations for New Accounting Guidance

Revised accounting guidance is now available under US GAAP and IFRS for analyzing and comparing the credit risk of banks. The question is whether the new models will actually help investors.

What Is the FRC Doing to Engage Investors and Enhance Corporate Reporting?

Watch the Financial Reporting Council’s Jennifer Walmsley discuss with Vincent Papa, PhD, CPA, CFA, the focus of the council’s engagement with investors in the next 12 months.

Novel Proposals on Corporate Reporting Reforms: Will Investor Needs Be Met?

Watch FEE’s Hilde Blomme and Mark Vaessen highlight key elements of their discussion paper proposals on corporate reporting reforms. Then share your views about them with the FEE before 30 June.

Top-Line Watch: Investor Wherewithal Required to Monitor Revenue Reporting

Our study, “Watching the Top Line: Areas for Investor Scrutiny on Revenue Recognition Changes,” will help investors know what warrants closer analysis.

EU Adoption of International Financial Reporting Standards: Beneficial for Member States?

Vincent Papa, CFA, offers insights on a European Commission report and an international panel’s review on IFRS suitability.

Evidence Shows Investors Should Benefit from Lease Obligations Capitalization

Findings in a recently published academic research paper align with our member survey results, and support IASB and FASB proposals to update their lease accounting standards.

OCI Study: Understanding Bank Performance, Risk Through “Forgotten” Income Statement

With banks’ earnings season in full swing and the looming threat of rising interest rates, a critical question remains: How effectively are investors monitoring bank performance and risk?

Bank Risk-Weighted Assets: How to Restore Investor Trust

Investors are hindered by limited comparability and disparities in risk-weighted assets across countries and banks.

European Bank Asset Quality Review: What We Now Know and Unanswered Questions

Initial assessment of results confirms that EU bank balance sheets were overvalued in recent years because of delayed loan write-downs.



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