Ongoing Disclosure
CFA Institute Study of UK companies found that companies still invested for the long term even after they were required to start reporting on a quarterly basis.
Sandra Peters, CPA, CFA, offers investor perspective in debate over forward-looking information in companies’ financial disclosures.
Initial assessment of results confirms that EU bank balance sheets were overvalued in recent years because of delayed loan write-downs.
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.
Artificial boundaries regarding where to provide additional forward-looking information limits needed improvements to financial reporting information.
Bank investors and other industry watchers are eagerly awaiting the findings, due in October.
Financial Reporting Lab pointers for corporate reports are in line with CFA Institute disclosure recommendations, with one exception.
As SEC weighs proposed political donation disclosure requirement, a CFA Institute survey finds support for such donations as long as public companies disclose them.
CFA Institute proposes framework to enhance effectiveness in financial reporting.
What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?