Views on improving the integrity of global capital markets


Investors Top-Line Watch: Navigating Long-Term Contracts Revenue Recognition Maze

Revised guidance on recognizing revenue from long-term contracts goes into effect in 2018. Now is the time to prepare for the potentially significant impact of the changes.

Analyzing Banks’ Credit Risk: Expectations for New Accounting Guidance

Revised accounting guidance is now available under US GAAP and IFRS for analyzing and comparing the credit risk of banks. The question is whether the new models will actually help investors.

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.

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).

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.

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?

What Investors Need to Know about Financial Instruments Offsetting in Post-Crisis World

In an interview with CFA Institute, the IASB discusses new disclosure requirements designed to yield better information about financial instruments-related risk exposures.

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

New Revenue Recognition Accounting Standard: What Investors Need to Know

New revenue recognition rules will bring sweeping changes to company accounting practices and create a learning curve for investors.

What Has the Financial Crisis Taught Us about Bank Performance Reporting?

The financial crisis provided a watershed moment for enhancing the transparency of banks.

What Investors Need to Know about Post-Employee Benefit Accounting

The IASB discusses recently updated accounting requirements for post-employment benefits.

What Investors Need to Know about Accounting for Joint Ventures

What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?

By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.