Views on improving the integrity of global capital markets

Financial Reporting


CFA Institute Forms Working Group to Address Performance Calculations of Private Funds

CFA Institute forms working group to draft guidance on calculating private fund performance. 

FASB Exposure Draft on Disaggregation of Income Statement Expense: A Glass Half Empty

While the FASB's proposed partial disaggregation would be helpful to investors, we are discouraged by its limited scope after waiting so many years.

The First Republic Takeover: What Happened?

First Republic’s investment of its significant uninsured deposits in jumbo loans left it illiquid in a rising interest rate environment.

SFDR and EU Taxonomy Disclosures: Four Data Challenges for Asset Managers

When it comes to the EU Commission's Taxonomy and SFDR statutes, good data is hard to find.

CFA Institute Responds to SEC Proposal on Climate-Related Disclosures: 5 Key Takeaways

Five takeaways from CFA Institute response to SEC proposed rule on climate-related disclosures.

Wirecard Scandal Spurs European Commission Consult to Enhance the Quality and Reliability of Corporate Reporting in Europe

The implosion of Germany’s Wirecard has demonstrated that those parties – management, the audit committee and board, auditors, audit regulators, and corporate reporting regulators – investors compensate and rely upon to look after their capital investments failed them on multiple levels in the European Union’s (EU’s) largest economy.

Getting on Board with TCFD’s Climate Financial Disclosures

The following post summarizes some key ideas from a recent edition of the CFA Institute podcast The Sustainability Story. CFA Institute Senior Director Matt Orsagh, CFA, CIPM, spoke with Curtis Ravenel, senior adviser to former Bank… READ MORE ›

The Impact of Covid-19 on Board Accountability, Flexible Work, Stakeholder Engagement, and Financial Markets

New episodes from podcast series A Guide to EU Financial Politics and Policy Development.

ESG Q&A: 21st Century Investing

A discussion with Steve Lydenberg and William Burckart about their new book 21st Century Investing: Redirecting Financial Strategies to Drive Systems Change.

ESG Q&A: The Taskforce on Nature-Related Financial Disclosures

We talked to Chris Hart, senior sustainable finance associate at Global Canopy—one of the four founding organizations behind the initiative to form TNFD—to better understand the issue of natural capital and how we can expect it to become part of the investing process.

The Power of Comment Letters to Influence Regulation

One
of the most effective advocacy tools is to write comment letters on regulatory
proposals and then leverage those letters for blogs, conversations with
regulators, Hill staffers, and the media.

Comment
letters can shape the public debate… READ MORE ›

Blockchain and XBRL: The Myth

Break the myth: The assumption that blockchain could replace XBRL in the production of financial information is incorrect. Blockchain is not a data standard. And XBRL is not a distributed ledger.

Blockchain and the Consumption of Financial Information — an Investor Perspective

For blockchains to be adopted they must be standardized and provide interoperability solutions. To be of real value content and nomenclature must be consistent. For this to happens regulators need to work with industry and standard setting initiatives.



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