What are the key elements of the Exposure Draft of the Guidance Statement for OCIO Strategies and what were the circumstances that led to its creation?
While the FASB's proposed partial disaggregation would be helpful to investors, we are discouraged by its limited scope after waiting so many years.
Social media is borderless. Regulation is not. That's why global cooperation among regulators is necessary to deliver the best possible outcomes for consumers.
The second set of proposed XBRL guidance and validation rules from the US DQC are now open for public review and comment. We encourage you to participate. Deadline is 31 August.
With its impressive findings, a 60% to 70% drop in filers’ errors, the DQC hopes more companies will use its validation rules to prevent or spot variations or errors in XBRL data filed with the SEC.
Mickey Mantle, the UCLA Bruins, the seven seas — what do they have in common with the Public Company Accounting Oversight Board’s disclosure requirement? What three main changes should investors know?
Firms and regulators: Follow our XBRL framework principles to address implementation challenges. Analysts: Watch how structured data can be used.
Recent proposals by NASAA and FINRA aimed at protecting the elderly from financial exploitation represent the latest attempts by regulators and industry groups to rein in unscrupulous practices.
CFA Institute is part of a global working group on asset manager cyber resilience. The estimated annual cost of cybercrime to the world economy is more than $445 billion (almost 1% of its income).
Structured data could produce a virtuous circle for all stakeholders and lead to more efficient, transparent capital markets. But there are challenges.
Its governance structure looked good on paper, but we know now that Toshiba ineffectively monitored its reporting. How can this be avoided?
Structured data increases efficiency, transparency, comparability, and timeliness in the delivery of financial information.
The SEC has approved a rule that requires companies to compare CEO and average worker pay — the “pay ratio” rule. Will it be a useful tool for investors or simply a way to shame companies and their boards?
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