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Financial Reporting
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One of the central missions of CFA Institute is the improvement of corporate financial reporting and disclosure standards. The increased globalization of the capital markets emphasizes the need for consistent and high-quality information. In our effort to improve corporate financial reporting, we participate on regulatory committees and industry task forces on such issues as eXtensible Business Reporting Language (XBRL), provide investor education, and present research reports, surveys, and guidelines. Our work on financial reporting is based on the Comprehensive Business Reporting Model, which provides a framework for developing financial reports and disclosures.
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Comment Letter to the IASB on Business Combinations
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Comment Letter to FAF on the Review of the Private Company Council
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IFRS Accounting Standard Will Support Better Investment Decisions
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Comment Letter to the IASB on Financial Instruments with Characteristics of Equity
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Comment Letter to the FASB on Measurement in the Financial Statements
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Comment Letter to FASB on Disaggregation of Income Statement Expenses
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Report on the Use and Digitalisation of Issuer Data: CFA Society France Member Survey
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A Comprehensive Business Reporting Model: Financial Reporting for Investors
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IOSCO Exposure Draft: Consultation on Goodwill
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Twenty Years On, SOX has Improved U.S. Corporate Reporting & Audit Quality
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Financial Reporting Disclosures
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