Views on improving the integrity of global capital markets

Financial Statement Analysis


CFA Institute to ESMA: For Investors’ Sake, Take ESEF Further

ESMA proposes a European Single Electronic Format (ESEF) for regulatory filings. ESEF is needed, but doesn’t go far enough. Can’t financial reports be in one place online and accessible by all?

Oregon Ducks’ Football Uniforms: Applying the Hype to Auditor’s Report

Time will tell if the auditor’s report can build a similar expectation with investors after decades of reporting uninformative, stale information.

2015 Top 10 Posts: Toshiba Scandal, Bank Risk, Fiduciary Rule, Shadow Banking

From the Toshiba accounting scandal to the Labor Department’s controversial fiduciary rule proposal, 2015 has been an eventful year for capital markets.

IASB to Investors: Help Us Shape Financial Reporting for the Future (Video)

The International Accounting Standards Board needs investor input on what it should work on to improve financial information for users of financial statements (i.e., investors).

Is Audit Committee Transparency Improving? Not Really, Despite CAQ Report Headline

Disclosures continue to leave investors in the dark, audit study shows.

Structured Data Can Become Virtuous Circle for Firms, Investors, Capital Markets

Structured data could produce a virtuous circle for all stakeholders and lead to more efficient, transparent capital markets. But there are challenges.

Toshiba Accounting Scandal: A Corporate Culture Problem

Its governance structure looked good on paper, but we know now that Toshiba ineffectively monitored its reporting. How can this be avoided?

Pesky Extensions: How to Improve Financial Analysis through Structured Data

Structured data increases efficiency, transparency, comparability, and timeliness in the delivery of financial information.

Toshiba Scandal: Should Outgoing CFO Have Chaired the Audit Committee?

Should a firm’s outgoing CFO head its audit committee, or should there be a minimal cooling-off period?

How to Improve XBRL Data Quality: Public Comment Period on Initial Rules Underway

The public has until 14 September to comment on initial rules issued by the newly formed Center for Data Quality.

With PCAOB Form, Finally Maybe Some Transparency into Identity of US Audit Partner

The just-issued Public Company Accounting Oversight Board plan takes incremental steps to larger objective — transparency for investors.

EU Adoption of International Financial Reporting Standards: Beneficial for Member States?

Vincent Papa, CFA, offers insights on a European Commission report and an international panel’s review on IFRS suitability.

Evidence Shows Investors Should Benefit from Lease Obligations Capitalization

Findings in a recently published academic research paper align with our member survey results, and support IASB and FASB proposals to update their lease accounting standards.

Study First to Give Investor Views on Complexity in Corporate Financial Reporting

Now that standard setters know what investors want in their financial reports, can they make them truly less complex?



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