Views on improving the integrity of global capital markets

Financial Statement Analysis

What is the Relevance of “Other Comprehensive Income”? IASB’s Cooper Explains (Video)

IASB’s Stephen Cooper discusses the evolution of the “other comprehensive income” statement and why it warrants investor attention.

Ensuring Audit Quality and Engaging Investors (Video)

Audit quality — how to achieve it, and what it means to the investor, auditor, company, and other stakeholders — is the topic of this interview with KPMG.

OCI Study: Understanding Bank Performance, Risk Through “Forgotten” Income Statement

With banks’ earnings season in full swing and the looming threat of rising interest rates, a critical question remains: How effectively are investors monitoring bank performance and risk?

Bank Risk-Weighted Assets: How to Restore Investor Trust

Investors are hindered by limited comparability and disparities in risk-weighted assets across countries and banks.

Balance in Public Company Audit Priorities Important to Investors

PCAOB should resist pressure from the SEC to shift its focus from important transparency projects.

In the Black, or in the Red? Bottom Line Can Depend on Performance Measure Used

Are customized performance measures some companies use misleading investors?

Investors to Benefit from Much-Improved Auditor’s Report

Investors can expect more transparent financial statement audits, and improved communications with auditors, thanks to a newly approved IAASB standard, effective next year.

Candor in Corporate Reporting: What It Means for Investments and Share Price

Companies that consistently promote candor and transparency generally benefit from superior market performance.

PCAOB Plan on Naming Audit Partner Is a ‘Small Ball’ Advance for Investors

PCAOB finds compromise option for making audit-partner disclosure more convenient and transparent.

A Fuller View: Information to Assess Derivatives Credit-Risk Exposures in Banks

Assessing derivatives exposures can be challenging because of incomparable, incomplete, and fragmented disclosures within financial reports.

FASB’s Proposed Disclosure Framework Needs Shoring Up

CFA Institute supports FASB’s goal of an overarching disclosure framework, but thinks more consideration of its presentation is needed to best communicate the concepts it intends to convey.

Investors to IASB: Presentation of Financial Statements Must Address Our Concerns

CFA Institute supports financial statement presentation reforms but is concerned that proposed updates primarily reflect preparer sentiments.

How to Produce Clear, Concise Annual Reports

Financial Reporting Lab pointers for corporate reports are in line with CFA Institute disclosure recommendations, with one exception.

US Chamber Calls for Streamlined Corp Disclosures but Investors Wary of Less Information

Efforts to streamline corporate disclosures should focus on effectiveness rather than just eliminating redundancy.

The Great Unwind: What Will Rising Interest Rates Mean for Bank Risk Exposures?

Low interest rates can’t last forever, and growing research predicts rising rates will strain bank profitability and capital levels.

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