Standards, Ethics and Regulations (SER)
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.
We hope to see more regulators look to the GIPS standards as a set of best practices they can rely on, which will continue to help CFA Institute meet our goal of protecting investors.
CFA Institute recently published the report “Corporate Governance and ESG Disclosure in the EU”, which looks at how corporate governance practices have evolved over the past years and examines the impact of sustainability measures that have been introduced in the European Union in the context of the Renewed Sustainable Finance Strategy and the Action Plan on Financing Sustainability Growth. The study also focuses on how companies can take into account open market perspectives while continuing to seek corporate success and create shareholder value.
Partha Dasgupta from Cambridge has written a paper the world should read. His simple point? We exist within nature. It has potential to trigger disruptions in financial reporting and other spheres.
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 ›
The CFA Institute report, Climate Change Analysis in the Investment Process, focuses on the physical and transition risks climate change is projected to create; explains to investors carbon markets; and reviews the resources available for investors looking for the best climate change integration tools.
CFA Institute say the total size of assets under management is not a sufficiently clear-cut measure to declare that an asset management firm could be systemic just as a bank would be by looking at its balance sheet assets.
CFA Institute supports the “template” approach that the European Supervisory Authorities have taken ESG disclosures ensuring they are included in the description of adverse sustainability impact of investment decisions.
Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.
Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.
Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.
Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.
In recent weeks the Securities and Exchange Commission (SEC) has proposed regulations that in our view will undermine financial analyst independence. As an organization with long-standing leadership on analyst ethics and need for professional independence, we, CFA… READ MORE ›
Test your knowledge of the CFA Institute Code of Ethics and Standards of Professional Conduct and practice your ethical decision making by working through the case below and supporting your answer choice in the conversation. Check back for the analysis posted later in the week.