The question of whether the blockchain will end up as nothing or everything continues to be asked with no definitive answer as of yet.
Climate change is an issue that will have an immense impact on our lives and the financial world in the coming years. Engagement between issuers and investors on the issue is increasing as investors begin to plan for investing in a world with a lower carbon footprint.
CFA Institute recently conducted a member survey to ascertain the best way forward on the contentious topic of alternative performance measures.
The nature of company information reported outside the primary financial statements can be thought of as falling along a financial to nonfinancial information continuum.
The purpose of the Monitoring Group is to advance the public interest in international audit standard setting and quality.
Several publications have exhorted regulatory authorities to craft policy interventions that incentivize a long-term analytical orientation of companies’ disclosures.
Much has been written and discussed about the merits of digital financial reporting. Some concerns still need to be addressed, however, such as reviewing or validating these reports using eXtensible business reporting language (XBRL) against a set of standards…. READ MORE ›
The revised Markets in Financial Instruments Directive comes into effect January 2018, introduces a sweeping overhaul of European financial markets.
Although recent European Commission report on corporate bonds is welcome, CFA Institute believes it missed an opportunity to emphasize other recommendations for improving demand for corporate bonds.
SEC's published guidance for Rule 14a-8(i)(7) will affect the ability of issuers to exclude shareowner proposals from the proxy statement.
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