If the information within primary financial statements has had a sustained and troubling decline in its relevance, what's the way forward?
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).
Disclosures continue to leave investors in the dark, audit study shows.
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?
The public has until 14 September to comment on initial rules issued by the newly formed Center for Data Quality.
The just-issued Public Company Accounting Oversight Board plan takes incremental steps to larger objective — transparency for investors.
Karen Barr on whether broker-dealers should be governed by same principles-based fiduciary duty as required under the Investment Advisers Act.
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.