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Items tagged with "CFA Institute"

The need for Contractual Obligations Tables amid Covid-19

Should the US Securities and Exchange Commission (SEC) do away with tables consisting of information that can be compiled elsewhere? This week CFA Institute’s Mohini Singh, ACA, outlines the CFA and Council of Institutional Investor’s arguments against some of the SEC’s proposed updates to Management Discussion and Analysis (MD&A). Their response highlights that although many of […]

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The Need for Contractual Obligations Tables Amid Covid 19

This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. CFA Institute and the Council of Institutional Investors responded to the Securities and Exchange Commission’s Proposed Rule: Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information. Many of the Commission’s proposals recommend the elimination of information that […]

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How is XBRL Used Today?

CFA Institute, the global association of investment professionals, are holding a free webinar to discuss the use of XBRL around the world today. XBRL use has become more widespread  – but who is using structured data, how are they using it, and why are they using it? CFA Institute have conducted a study investigating the […]

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AI: What are the Risks for Investors?

Artificial Intelligence and machine learning offer enormous potential for the investment industry – however, the adoption of new technologies has a range of impacts that need to be considered. A report published last month explores these concerns, asking what the potential impact of Artificial Intelligence will be on the CFA Institute’s Code of Ethics and […]

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Structured Futures: What Next for Corporate Reporting?

In a succinct interview this week the Financial Reporting Lab spoke to the CFA Institute’s Mohini Singh to shed some light on how structured data is driving changes in corporate reporting. Singh outlines how essential the transparent, consumable information that XBRL data offers is to analysing and comparing financial statements of companies large or small. […]

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Case Study In The Changing Use of Structured Data: Lease Accounting

This is the seventh in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. In my latest paper, Data & Technology: How Information Is Consumed In The New Age, we take a deep dive into how structured data is being consumed and refute the claim by some that structured […]

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Investors Tell the FASB: Segment Disclosures Need Improving

A recent Chartered Financial Analyst (CFA) Institute survey indicates that segmented reporting information is critical to investors, yet disclosures need improving dramatically. Recent exchanges between investors and tech giants such as Amazon and Alphabet (aka Google) show the struggle: Amazon and Alphabet cloak the performance of important sections of their business such as Alexa, Amazon […]

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Structured Fundamental Data is a Critical Asset

In a guest article on the XBRL International Blog this week, Mohini Singh summarises aspects of the CFA Institute’s submission to the European Commission’s ‘Fitness Check on the EU Framework for Public Reporting by Companies’ consultation. The Institute urges policymakers to ‘see the power of XBRL in facilitating analysis for investment decision-making,’ arguing that ‘lowering the barriers in […]

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Structured Fundamental Data is a Critical Asset

This is the sixth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. This post is an extract from the CFA Institute’s comments on the European Commission’s ‘Fitness Check on the EU Framework for Public Reporting by Companies’ consultation document. The CFA Institute has long supported improving digital access […]

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The SEC should use Inline XBRL Cover Pages

Modernising Regulatory Filings

This is the fifth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. The US Securities and Exchange Commission (SEC) has proposed amendments intended to modernize and simplify certain disclosure requirements outside the financial statements as well as improve the readability and navigability of disclosure documents. This article comments […]

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