Financial Reporting

The CFA Institute Research & Policy Center’s Financial Reporting section is dedicated to advancing high-quality financial reporting and disclosure standards globally.

Recognizing the growing complexity and interconnectedness of capital markets, the Institute works across regulatory and standard setting bodies to help ensure consistent, comparable, and transparent financial reporting which produces decision-useful information for investors.

The content includes comment letters, position papers, surveys, and research reports focused on topics like intangible assets, non-GAAP measures, and business combinations. Anchored by the Comprehensive Business Reporting Model, this collection of analytical work supports investors, issuers, auditors, and regulators in understanding expectations, assessing risk, and enhancing the quality of financial information. Whether you’re seeking insights on disclosure regulation, investor perspectives, or the evolving landscape of accounting standards, this section offers expert resources to strengthen both the practice and trust in financial reporting.