Views on improving the integrity of global capital markets

IFRS


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.

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.

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.



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