Views on improving the integrity of global capital markets
Balance Sheet
CFO Article on Buffett Garners Comment from Prominent Investor. We Argue Mr. Graham’s View is Minority Among Investment Professionals
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.
Evidence Shows Investors Should Benefit from Lease Obligations Capitalization
Findings in a recently published academic research paper align with our member survey results, and support IASB and FASB proposals to update their lease accounting standards.