Views on improving the integrity of global capital markets

IASB


CFA Institute Offers Investor Perspective on IFRS Foundation Strategy Review

Marking its second decade in operation, the IFRS Foundation — the oversight body of the International Accounting Standards Board (IASB) — is soliciting input on its future strategy as part of a review covering its mission, governance, standard-setting process,… READ MORE ›

CFA Institute Weighs in: Premature to Choose Method of Incorporating IFRS into U.S. Financial Reporting System

As part of the decade-long convergence debate, the.SEC recently offered a hybrid approach as a possible method of incorporating IFRS into the U.S. financial reporting regime.    
This approach, colloquially referred to as “condorsement” (as… READ MORE ›

EU Debt Crisis Highlights Shortcomings of Financial Instrument Accounting

BNP Paribas has reclassified almost all its peripheral Euro-zone sovereign exposures, taking advantage of an accounting provision brought in after the sub-prime crisis that allows banks to move assets into their loans and receivables portfolio if they are deemed… READ MORE ›

CFA Institute Discusses Key Financial Reporting Projects With IASB

CFA Institute along with its advisory committee, the Corporate Disclosure Policy Council (CDPC), recently held its annual meeting with the International Accounting Standards Board (IASB).
The meeting was… READ MORE ›

CFA Institute Meets with FASB

CFA Institute along with its advisory committee, the Corporate Disclosure Policy Council (CDPC), recently held its annual meeting with the Financial Accounting Standards Board (FASB), available by audio webcast.
The 11 February meeting was… READ MORE ›

Financial Reporting: Convergence Debate Is Going Condo

As if financial reporting rules were not already sufficiently technical, the U.S. SEC is making up new lingo to sell the idea of having a single accounting language in the U.S.
Currently, the average analyst and… READ MORE ›



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