Views on the integrity of global capital markets

Financial Analysis


Revenue Reporting Changes: Early Adopters Help Raise Awareness of the Impact

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.

In the Homestretch Until Top Line Changes Go into Effect, Investors Need to Be Alert

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.

Investors Want Complete and Quality Financial Disclosures, Not Necessarily Less

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?

Implications of the Widening Spectrum of Useful Corporate Information

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 DAWG and CAATs: Incorporating the Use of Data Analytics in Auditing Standards

The use of data analytics in auditing is key for more effective and efficient overall financial reporting process, which better serves investors.

Financial Reporting Needs to Embrace the Digital Revolution

Structured data, data analytics, and technology can bring greater efficiency for all parties in the financial reporting chain.

Early Adopters of IFRS Signal Commitment to Quality Financial Reporting

The benefits of adopting IFRS that firms enjoy depends on when they adopt, what reporting standards were like in their jurisdiction, and how well those standards are enforced.

Sliding Down the Slippery Slope: Simplified Standards for Small Public Companies?

The reasons behind possibly extending account alternatives to public companies are different from when those alternatives were extended to private companies, and they are not the right reasons.

SEC Investor Advisory Group to FASB: Materiality Is Material

In a strongly worded letter to the Financial Accounting Standards Board (FASB), the Investor Advisory Committee (IAC) at the US Securities and Exchange Commission objected to the Board’s proposals to “clarify” materiality, saying it would make matters worse for investors.

What Investors Need to Know about Financial Instruments Offsetting in Post-Crisis World

In an interview with CFA Institute, the IASB discusses new disclosure requirements designed to yield better information about financial instruments-related risk exposures.

What Investors Need to Know about Accounting for Joint Ventures

What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?



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