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.
As SEC weighs proposed political donation disclosure requirement, a CFA Institute survey finds support for such donations as long as public companies disclose them.
What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures?
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