Views on improving the integrity of global capital markets

Accounting


CFA Institute Supports Intent of Sustainability Standard Setters to Work Together

CFA Institute supports the alignment among the leading sustainability and integrated reporting organizations—SASB, GRI, IIRC, CDSB and CDP— in advancing a sustainability standards discussion.

CFO Article on Buffett Garners Comment from Prominent Investor. We Argue Mr. Graham’s View is Minority Among Investment Professionals

Our outreach and investor engagement tells us this accounting – a position we have had for over thirty years – is preferred by investors as it more prominently and transparently displays investment market risks. If an investor does not prefer this accounting, they can easily adjust to remove these unrealized gains or losses – having been fully informed by this more prominent presentation.

Indian MCA Proposes Audit Reform to Improve Quality

In a market like India, where corporate governance concerns are top of mind for investors, the role of auditors in providing assurance to investors is critical.

Audit Quality Indicators: An Integral Part of Transparency

CFA Institute recently responded to
the Public Company Accounting Oversight Board’s (PCAOB) Concept Release, Potential Approach to Revisions to
PCAOB Quality Control (QC) Standards.

Regarding communication, the
Concept Release says, 

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Berkshire’s Bottom Line More Relevant Than Ever Before, The Rest of The Story

Buffett's sale of airline stocks validates FASB’S new accounting for equity securities.

COVID-19 May Permanently Quarantine Inflexible Leases

The previous minority view to treat real estate leases as operational leverage now has technology and macroeconomic changes on its side.



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