Equity listed on public markets is the bedrock that underlies the valuation of many other growth assets, similar to the function sovereign debt plays for corporate bonds. It is also the focus of a huge amount of analysis (much of which is undertaken by CFA Institute members) and regulation.
The Systematic Internaliser (SI) regime could essentially recreate broker-crossing networks, which MiFID II was intended to prevent.
On 28 June 2018, the US Securities & Exchange Commission voted to adopt amendments to its rules and forms to require the use of the Inline eXtensible Business Reporting Language (XBRL) format for the submission of financial statement information of operating companies and mutual funds
CFA Institute believes the debate over US House of Representatives Bill HR 5054, Small Company Disclosure Simplification Act of 2018, should not focus on the cost increase of an outsourced, or “bolt-on,” service for producing XBRL-formatted reports.
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.
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