Views on improving the integrity of global capital markets

Accounting


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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