Financial Reporting
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.
CFA Institute Is Not Giving Up on the Convergence of GAAP and IFRS
By Matthew P Winters, CFA
Comment Letter to the IASB on Business Combinations
By Sandra J. Peters, CFA, and Matthew P Winters, CFA
Comment Letter to FAF on the Review of the Private Company Council
By CFA Institute
IFRS Accounting Standard Will Support Better Investment Decisions
By Nick Anderson
Comment Letter to the IASB on Financial Instruments with Characteristics of Equity
By Sandra J. Peters, CFA, and Matthew P Winters, CFA
Comment Letter to the FASB on Measurement in the Financial Statements
By Sandra J. Peters, CFA, and Matthew P Winters, CFA
Comment Letter to FASB on Disaggregation of Income Statement Expenses
By Sandra J. Peters, CFA, and Matthew P Winters, CFA
Report on the Use and Digitalisation of Issuer Data: CFA Society France Member Survey
By Jean-Francois Bouilly, CFA, CIPM, Alexandre Prat-Fourcade, CFA, and Olivier Fines, CFA
A Comprehensive Business Reporting Model: Financial Reporting for Investors
By CFA Institute
IOSCO Exposure Draft: Consultation on Goodwill
By Sandra J. Peters, CFA
Financial Reporting Disclosures
By Mohini Singh, ACA, and Sandra J. Peters, CPA, CFA
Financial Reporting in the 1990s and Beyond
A position paper prepared by Peter H. Knutson, PhD, CPA