Financial Reporting
Differences between the US Generally Accepted Accounting Principles and International Finance Reporting Standards accelerate in 2024 annual reports. CFA Institute is vigorously advocating for convergence to be put back on standard setters' agendas.
CFA Institute is contributing to the net-zero discussion with the aim to bring clarity around certain issues impacting investors.
CFA Institute forms working group to draft guidance on calculating private fund performance.
While the FASB's proposed partial disaggregation would be helpful to investors, we are discouraged by its limited scope after waiting so many years.
First Republic’s investment of its significant uninsured deposits in jumbo loans left it illiquid in a rising interest rate environment.
FASB should phase out held-to-maturity (HTM) accounting.
When it comes to the EU Commission's Taxonomy and SFDR statutes, good data is hard to find.
Global investors see need for SOX-like enhancements globally.
Five takeaways from CFA Institute response to SEC proposed rule on climate-related disclosures.
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.
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 ›
New episodes from podcast series A Guide to EU Financial Politics and Policy Development.
A discussion with Steve Lydenberg and William Burckart about their new book 21st Century Investing: Redirecting Financial Strategies to Drive Systems Change.
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.
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 ›