At long last, a company’s lease obligations – formerly buried in the back of the footnotes of the financial statements – are moving front and center onto the balance sheet
CFA Institute and the Principles of Responsible Investment (PRI) have released the third in a series of four reports addressing the current state of global environmental, social, and governance
To celebrate the one-year anniversary of the introduction of the revised Markets in Financial Instruments Directive (MiFID II) in January 2018, CFA Institute revisited the controversial topic of investment research by conducting a survey of its membership.
How are regulators, investors, research analysts, and other data consumers using structured, machine-readable data prepared by corporate filers every quarter?
Mohini Singh, director, Financial Reporting Policy, conducted a webinar with XBRL US, to talk about a study conducted to… READ MORE ›
Thanks to new accounting standards, investors now have a more prominent and transparent display of the economics of the risks associated with the underlying investments.
CFA Institute believes the debate over US House of Representatives Bill HR 5054, Small Company Disclosure Simplification Act of 2018, should not focus on the cost increase of an outsourced, or “bolt-on,” service for producing XBRL-formatted reports.
CFA Institute recently conducted a member survey to ascertain the best way forward on the contentious topic of alternative performance measures.
Revised revenue recognition requirements become effective at the beginning of 2018, and early adopters are helping to expose the effect of the changes on amount, timing, and presentation of revenue.
Revised revenue recognition rules go into effect in 2018, but there is still uncertainty about the effects on companies reporting and investors will have to figure out company-specific implications.
Companies say they need relief from the heavy burden of financial reporting, but what about the impact on investors and their ability to make informed investment decisions?
Environment, social, and governance measures and non-GAAP financial measures are important to add to traditional financial statement information when analyzing a company’s value.
The use of data analytics in auditing is key for more effective and efficient overall financial reporting process, which better serves investors.
Structured data, data analytics, and technology can bring greater efficiency for all parties in the financial reporting chain.
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