Views on the integrity of global capital markets

Financial Reporting


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.

Implications of the Widening Spectrum of Useful Corporate Information

Environment, social, and governance measures and non-GAAP financial measures are important to add to traditional financial statement information when analyzing a company’s value.

The DAWG and CAATs: Incorporating the Use of Data Analytics in Auditing Standards

The use of data analytics in auditing is key for more effective and efficient overall financial reporting process, which better serves investors.

Financial Reporting Needs to Embrace the Digital Revolution

Structured data, data analytics, and technology can bring greater efficiency for all parties in the financial reporting chain.

Early Adopters of IFRS Signal Commitment to Quality Financial Reporting

The benefits of adopting IFRS that firms enjoy depends on when they adopt, what reporting standards were like in their jurisdiction, and how well those standards are enforced.

Solving the Conundrum Presented by Non-GAAP Financial Measures

How companies present non-GAAP financial measures can be misleading and can undermine GAAP/IFRS performance measures.

Do You Know What XBRL Is? A Majority of Survey Respondents Do Not Know

Survey finds that companies are not using structured data, such as XBRL, in their financial reporting except when they have to for reporting to regulators.

SEC Supports Data Strategy to Better Serve Investors and Market Participants

In support of the use of data in financial reporting, the SEC commissioner proposed creating a new office and task force to design a data strategy and reimagine how data is provided to investors.

The Role of Data and Technology in Transforming Financial Reporting

The current financial reporting process is time consuming and costly. Structuring data could streamline the process and provide more transparent and timely information for investors.

Economics 101 Supply and Demand Concepts Applied to Financial Reporting Disclosure

Using demand-side thinking gives investors the information they want and achieves the best financial reporting.



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