Views on improving the integrity of global capital markets

Financial Reporting


First Quarter 2020 Amid COVID-19 Outbreak: US Quarterly vs. Global Half-Yearly Reporting

US quarterly reporting obligation will provide global investors with decision-useful information on impacts of COVID-19.

First Quarter 2020 Amid COVID-19: Non-GAAP Measures

COVID-19 may result in new Non-GAAP measures. Here's what investors need to know.

First Quarter 2020 Reporting

Will US companies report? Can US companies report? Does quarterly reporting present a unique challenge for US public companies?

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Accounting Requires Standards, Not Accommodation

Financial reporting trying to achieve ‘neutrality’ and ‘prudence’ distorts reality and is helpful to no one.

Changes to accounting rules can move markets: Use structured data to inform policy decisions

A new comment letter from CFA Institute to the Financial Accounting Standards Board (FASB) demonstrates the value of using structured data to inform debate and support policy decisions.

LIBOR: Like I Better Obtain (a) Replacement

The financial world doesn't seem to have a replacement for LIBOR ready.

The Push to Revisit Goodwill Accounting

Recent business failures in the United Kingdom and the related media attention again have raised the question of audit quality.

Private vs. Public Company Accounting: Concerns About Back-Door Agenda Setting Are Valid

CFA Institute has long supported and advocated for one set of high-quality financial reporting standards for both public and private companies.

Sustainable Value for Money: How to reconnect finance with the needs of society

A few weeks ago, the new European Commission, led by Ursula von der Leyen, rolled out its first package of measures, called the European Green Deal.

An Electronic Access Point for the European Single Electronic Format Is Much Needed

CFA Institute has supported the European Securities and Markets Authority’s (ESMA) efforts to establish a European Single Electronic Format (ESEF).

How are experienced practitioners applying ESG integration?

lthough different definitions for materiality apply, the consensus among investors is that a material ESG issue is a fundamental value driver of a company or security that affects the income statement, balance sheet, and cash-flow statement positively or negatively.

Asset Owners Experience Shortage of ESG Products Meeting Expectation

Clients have the power to drive ESG integration forward as practitioners listen to them.

Investor Forum 2019: Driving Actionable Analytics

XBRL US held Investor Forum 2019: Driving Actionable Analytics in New York on 4 November.

Climate-Related Issues: The Gap Between Current Reporting and Investor Expectations

According to the October 2019 report Climate-Related Corporate Reporting from the UK Financial Reporting Council’s (FRC) Financial Reporting Lab,

Are investment horizons preventing integration of ESG factors?

Workshop participants believe that ESG factors can materialize through a series of short-term, incremental upticks or downticks that individually impact short-term and long-term investment return.



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