Views on improving the integrity of global capital markets

Financial Analysis


New Leasing Standard: Top Ten Considerations For Investors

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

ESG Integration in Europe, the Middle East, and Africa: Markets, Practices, and Data

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

MiFID II Research Unbundling: A Survey Yielding Mixed Results

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.

Webinar: ESG Integration in the Americas

CFA Institute and the Principles for Responsible Investment recently recorded a webinar to discuss their findings on the Integration of ESG data in the fixed income world in the Americas. A replay of the webinar… READ MORE ›

Webinar: How Structured Data (XBRL) Is Used Today

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 ›

Berkshire’s Bottom Line: More Relevant Than Ever Before

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.

Structured Data: Benefits to Small Companies

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.

Investors Require Improvements in Reporting of Alternative Performance Measures

CFA Institute recently conducted a member survey to ascertain the best way forward on the contentious topic of alternative performance measures.

The Makings of a Financial Crisis

Four tools may frame the analysis required to evaluate the likelihood of an impending crisis and that may provide us with a heads up before a financial crisis occurs.

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.



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