Views on improving the integrity of global capital markets

Financial Reporting


ELTIFs: Fostering Retail Investors’ Access to Alternative Investments and the Need for Increased Transparency and Harmonization across Reporting Standards

European Long-Term Investment Funds (ELTIFs) are EU Alternative Investment Funds (AIFs) managed by alternative investment fund managers (AIFMs). ELTIFs complement traditional sources of capital while enabling the financing of the real economy, which, in turn, contribute to the EU’s sustainable and inclusive growth.

EMIR: Regulating Systemically Important Central Counterparties

To improve the transparency and stability of the financial system in the aftermath of the global financial crisis, EMIR has imposed three new regulatory requirements.

Thailand Leads the Region in ESG Disclosures

Thailand is a leader in APAC in terms of ESG disclosures.

A Rocky Road to Improved Investor Protection

For most of 2018, the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry captured the attention of many in Australia. Unfortunately, the issue of mis-selling is a global one.

Dual-Class Shares: The Fear of Missing Out?

The fear of missing out (FOMO) typically refers to the uneasiness that one is not “in-the-know” or is “out of touch” with some social events, experiences, and interactions. 

ESG and Sustainable Finance: Taking Climate Change Literally, But Not Seriously

Since my last blog on the issue, the topic of finance and climate change has risen to headline news, thanks to the Extinction Rebellion protests, including near the CFA Institute London offices at Bank Junction.

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

Unlocking the Potential of Capital Markets in Central and Eastern European Countries

Owing to a number of barriers and unaddressed challenges, thecapital marketsin Central and Eastern European (CEE) countries lag behind the more developed Western European markets.

Inline XBRL

On 28 June 2018, the US Securities & Exchange Commission voted to adopt amendments to its rules and forms to require the use of the Inline eXtensible Business Reporting Language (XBRL) format for the submission of financial statement information of operating companies and mutual funds

NASAA Issues Survey for Investment Adviser Representatives Regarding Mandatory Continuing Education

The North American Securities Administrators Association (NASAA) has published a survey for investment adviser representatives (IARs) to collect opinions on the implementation of a continuing education program.

How Structured Data Helps Issuers and Investors

How to mitigate the costs of using structured data (XBRL) in financial reporting and leverage the benefits, a webinar.

SEC’s Investor Advisory Committee Urges Full Transparency on Bond Trades

IAC’s Kurt Schacht: “For too long, the fixed-income market has had a veil … around fees, bid-offer spreads, and [broker/dealer] mark-ups. Retail investors in particular are looking for some sunshine.”



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