Views on the integrity of global capital markets

Financial Reporting


Concerns About International Audit Standard-Setting and Audit Quality

The purpose of the Monitoring Group is to advance the public interest in international audit standard setting and quality.

Corporate Reporting: Enabling a Long-Term Orientation in Investment Analysis

Several publications have exhorted regulatory authorities to craft policy interventions that incentivize a long-term analytical orientation of companies’ disclosures.

The End of Accounting? Not So Sure

If the information within primary financial statements has had a sustained and troubling decline in its relevance, what's the way forward?

How Structured Data Helps Issuers and Investors

How to mitigate the costs of using structured data (XBRL) in financial reporting and leverage the benefits, a webinar.

Requiring the Use of the Legal Entity Identifier

CFA Institute believes all companies should be required to maintain and report the Legal Entity Identifier of a registrant and its major subsidiaries.

Investors Want Audited Digital Financial Statements

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 ›

MiFID II: A New Paradigm for Investment Management

The revised Markets in Financial Instruments Directive comes into effect January 2018, introduces a sweeping overhaul of European financial markets.

European Commission Expert Group Report on Corporate Bond Market Liquidity

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.

How Will SEC Guidance on Shareowner Proposals Play Out?

SEC's published guidance for Rule 14a-8(i)(7) will affect the ability of issuers to exclude shareowner proposals from the proxy statement.

Revenue Reporting Changes: Early Adopters Help Raise Awareness of the Impact

Revised revenue recognition requirements become effective at the beginning of 2018, and early adopters are helping to expose the effect of the changes on amount, timing, and presentation of revenue.

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.

Financial Reporting and Analysis Today: Using XBRL to Make the Process Faster and Easier

With over 150 million data points in this structured database, XBRL has the potential to increase the volume, speed, and access to corporate financial reporting and analysis.

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.

Investors Want Complete and Quality Financial Disclosures, Not Necessarily Less

Companies say they need relief from the heavy burden of financial reporting, but what about the impact on investors and their ability to make informed investment decisions?

Automation of Financial Reporting: Greater Efficiencies, Lower Costs

Transforming regulatory reporting from documents into data can make markets more efficient, empower investors, and improve regulatory oversight while also reducing compliance costs.



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