For regulators to efficiently handle extremely large data sets, it will be easier with the imminent release of xBRL-CSV. An example from Spanish bank BBVA shows the value of this approach.
Given the increased importance of company ESG disclosures, ESMA increased their enforcement activities on nonfinancial information in 2019.
Despite the best efforts of Congress, the big banks retained the new impairment model, the Cumulative Expected Credit Loss (CECL) model. CECL survives politics and is the story of first-quarter earnings.
The previous minority view to treat real estate leases as operational leverage now has technology and macroeconomic changes on its side.
US quarterly reporting obligation will provide global investors with decision-useful information on impacts of COVID-19.
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.
CFA Institute has long supported and advocated for one set of high-quality financial reporting standards for both public and private companies.
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.
CFA Institute has supported the European Securities and Markets Authority’s (ESMA) efforts to establish a European Single Electronic Format (ESEF).
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