What Investors Need to Know about Accounting for Joint Ventures
What can investors expect from the IASB's new accounting requirements for jointly controlled entities, including joint ventures? Read more
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Financial Reporting: Making It More Effective for Investors
CFA Institute proposes framework to enhance effectiveness in financial reporting. Read more
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Investors to Public Companies: Disclose and Justify Political Contributions
As SEC weighs proposed political donation disclosure requirement, a CFA Institute survey finds support for such donations as long as public companies disclose them. Read more
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How to Produce Clear, Concise Annual Reports
Financial Reporting Lab pointers for corporate reports are in line with CFA Institute disclosure recommendations, with one exception. Read more
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Will EU Bank Asset Quality Review Boost Transparency, Investor Confidence?
Bank investors and other industry watchers are eagerly awaiting the findings, due in October. Read more
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SEC Disclosure Effectiveness Initiative: Investors Seek Clarity on...
Artificial boundaries regarding where to provide additional forward-looking information limits needed improvements to financial reporting information. Read more
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FASB’s Proposed Disclosure Framework Needs Shoring Up
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. Read more
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European Bank Asset Quality Review: What We Now Know and Unanswered Questions
Initial assessment of results confirms that EU bank balance sheets were overvalued in recent years because of delayed loan write-downs. Read more
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Forward-Looking Information in Financial Disclosures — Necessary to...
Sandra Peters, CPA, CFA, offers investor perspective in debate over forward-looking information in companies’ financial disclosures. Read more
View ArticleStudy Examines the Impact of Reporting Frequency
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.
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