Views on the integrity of global capital markets

Financial Reporting


Structured Data: Benefits to Small Companies

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.

Initial Coin Offerings: The Future of the Future of Finance

The question of whether the blockchain will end up as nothing or everything continues to be asked with no definitive answer as of yet.

Two Wrongs Don’t Make a Right

On 23 February, the Hong Kong Stock Exchange (HKEx) launched the second—and likely final—round of consultation before dual-class share (DCS) structures are expected to be introduced to the Hong Kong market later this year.

ESG Q&A: Principles for Climate-Conscious Investment

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.

The Blue Sky Allure of Weighted Voting Rights?

After some hiccups earlier this decade, talks of permitting the listing of companies with dual-class share (DCS) structures have gained traction in Hong Kong and Singapore, two major financial centers in Asia .

Investors Require Improvements in Reporting of Alternative Performance Measures

CFA Institute recently conducted a member survey to ascertain the best way forward on the contentious topic of alternative performance measures.

Time to Focus on the Forgotten Middle across Financial vs. Non-Financial Information Spectrum

The nature of company information reported outside the primary financial statements can be thought of as falling along a financial to nonfinancial information continuum.

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.



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