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
View ArticleWhat Investors Need to Know about Post-Employee Benefit Accounting
The IASB discusses recently updated accounting requirements for post-employment benefits. Read more
View ArticleWhat Has the Financial Crisis Taught Us about Bank Performance Reporting?
The financial crisis provided a watershed moment for enhancing the transparency of banks. Read more
View ArticleNew Revenue Recognition Accounting Standard: What Investors Need to Know
New revenue recognition rules will bring sweeping changes to company accounting practices and create a learning curve for investors. Read more
View ArticleEnhanced Disclosures Necessary for Investors to Compare Bank Balance Sheets...
New CFA Institute study finds key differences in how banks disclose fair values of loans and write off bad or “impaired” debt across the EU, US, Japan, Canada, and Australia Read more
View ArticleWhat Investors Need to Know about Financial Instruments Offsetting in...
In an interview with CFA Institute, the IASB discusses new disclosure requirements designed to yield better information about financial instruments-related risk exposures. Read more
View ArticleStudy First to Give Investor Views on Complexity in Corporate Financial...
Now that standard setters know what investors want in their financial reports, can they make them truly less complex? Read more
View ArticleEU Adoption of International Financial Reporting Standards: Beneficial for...
Vincent Papa, CFA, offers insights on a European Commission report and an international panel’s review on IFRS suitability. Read more
View ArticleIASB to Investors: Help Us Shape Financial Reporting for the Future (Video)
The International Accounting Standards Board needs investor input on what it should work on to improve financial information for users of financial statements (i.e., investors). Read more
View ArticleTop-Line Watch: Investor Wherewithal Required to Monitor Revenue Reporting
Our study, “Watching the Top Line: Areas for Investor Scrutiny on Revenue Recognition Changes,” will help investors know what warrants closer analysis. Read more
View ArticleAnalyzing Banks’ Credit Risk: Expectations for New Accounting Guidance
Revised accounting guidance is now available under US GAAP and IFRS for analyzing and comparing the credit risk of banks. The question is whether the new models will actually help investors. Read more
View ArticleInvestors Top-Line Watch: Navigating Long-Term Contracts Revenue Recognition...
Revised guidance on recognizing revenue from long-term contracts goes into effect in 2018. Now is the time to prepare for the potentially significant impact of the changes. Read more
View ArticleWhat 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
View ArticleWhat Investors Need to Know about Post-Employee Benefit Accounting
The IASB discusses recently updated accounting requirements for post-employment benefits. Read more
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