Electronic signatures on audit reports should not just be permitted but, indeed, be required. Introducing e-signatures is a useful step toward increasing the digital usability and security of reports.
reating the data using Inline XBRL would make it much easier for various parties to access, analyze, and reuse such information to improve pandemic management — just as it improves financial reporting.
Despite the best efforts of Congress, the big banks retained the new impairment model, the Cumulative Expected Credit Loss (CECL) model. CECL survives politics and is the story of first-quarter earnings.
US quarterly reporting obligation will provide global investors with decision-useful information on impacts of COVID-19.
A new comment letter from CFA Institute to the Financial Accounting Standards Board (FASB) demonstrates the value of using structured data to inform debate and support policy decisions.
CFA Institute has long supported and advocated for one set of high-quality financial reporting standards for both public and private companies.
A few weeks ago, the new European Commission, led by Ursula von der Leyen, rolled out its first package of measures, called the European Green Deal.
CFA Institute has supported the European Securities and Markets Authority’s (ESMA) efforts to establish a European Single Electronic Format (ESEF).
lthough different definitions for materiality apply, the consensus among investors is that a material ESG issue is a fundamental value driver of a company or security that affects the income statement, balance sheet, and cash-flow statement positively or negatively.
The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.