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.
Win US$20,000 for essay on Ethics and Trust in Finance for a Sustainable Future. Co-sponsored by CFA Institute.
For blockchains to be adopted they must be standardized and provide interoperability solutions. To be of real value content and nomenclature must be consistent. For this to happens regulators need to work with industry and standard setting initiatives.
CFA Institute supports the alignment among the leading sustainability and integrated reporting organizations—SASB, GRI, IIRC, CDSB and CDP— in advancing a sustainability standards discussion.
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.
A recent CFA Institute report discusses what a blockchain is and answers the question posed in the article title, Can Blockchain Technology Help with The Production of Financial Reporting Information?
Our outreach and investor engagement tells us this accounting – a position we have had for over thirty years – is preferred by investors as it more prominently and transparently displays investment market risks. If an investor does not prefer this accounting, they can easily adjust to remove these unrealized gains or losses – having been fully informed by this more prominent presentation.
In a market like India, where corporate governance concerns are top of mind for investors, the role of auditors in providing assurance to investors is critical.
Based on a global survey conducted in April, the report details CFA® charterholders’ observations on a wide range of issues. This article focuses on five key themes: market liquidity, asset price formation, government intervention, impact on the financial services industry, and risk of misconduct.
A plethora of non-GAAP and alternative performance measures will arise throughout 2020 to explain the effects of the COVID-19 pandemic. Investors need to critically evaluate the nature of the adjustments, what the resulting measure is meant to communicate, why the new or revised measure is being presented by management, and why the measure is a better or more meaningful measure. This information should be used as a jumping-off point for a conversation with management.
Government must show courage and planning now to ensure that the stimulus lands where it is needed, that accountability is guaranteed, and that our experiment with whatever-it-takes intervention into free markets ends.
Since CFA Institute has been focusing particularly on the impact of the MiFID II rules for the past two and half years (the directive entered into force on 3 January 2018), we will be looking only at the tweaks to this regulatory framework.
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