Views on improving the integrity of global capital markets
Financial Statement and Analysis
Top-Line Watch: Investor Wherewithal Required to Monitor Revenue Reporting
Our study, “Watching the Top Line: Areas for Investor Scrutiny on Revenue Recognition Changes,” will help investors know what warrants closer analysis.
Enhanced Disclosures Necessary for Investors to Compare Bank Balance Sheets across Countries
New CFA Institute study finds key differences in how banks disclose fair values of loans and write off bad or “impaired” debt across the EU, US, Japan, Canada, and Australia