Views on improving the integrity of global capital markets

Financial Reporting Quality

Requiring the Use of the Legal Entity Identifier

CFA Institute believes all companies should be required to maintain and report the Legal Entity Identifier of a registrant and its major subsidiaries.

Investors Want Audited Digital Financial Statements

Much has been written and discussed about the merits of digital financial reporting. Some concerns still need to be addressed, however, such as reviewing or validating these reports using eXtensible business reporting language (XBRL) against a set of standards…. READ MORE ›

Do You Know What XBRL Is? A Majority of Survey Respondents Do Not Know

Survey finds that companies are not using structured data, such as XBRL, in their financial reporting except when they have to for reporting to regulators.

SEC Supports Data Strategy to Better Serve Investors and Market Participants

In support of the use of data in financial reporting, the SEC commissioner proposed creating a new office and task force to design a data strategy and reimagine how data is provided to investors.

The Role of Data and Technology in Transforming Financial Reporting

The current financial reporting process is time consuming and costly. Structuring data could streamline the process and provide more transparent and timely information for investors.

Economics 101 Supply and Demand Concepts Applied to Financial Reporting Disclosure

Using demand-side thinking gives investors the information they want and achieves the best financial reporting.

Investor Expectations Are High That the New Auditor’s Report Won’t Be Al Capone’s Vault

IAASB’s new standards will live up to the hype — more transparency for investors and key stakeholders to ensure market integrity. How have we helped shape the new standards rolling out in 2017?

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