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 […]
The CFA Institute’s Mohini Singh suggests that we are only at the beginning of an important journey. The next step should include Inline XBRL Earnings Releases.
This is the fourth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. With more than 150 million data points in the Securities & Exchange Commission’s structured database, XBRL has the potential to increase the volume, speed, and access to information for policymakers, investors and regulators. Further, there’s […]
Thinking about the way that using standardised structured data inside the enterprise can benefit management as well as investors and auditors is the subject of a new guest post from Mohini Singh.
This is the second in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. For the past six years, the narrative assigned to investors is they are drowning in information. This script emerged in 2011/2012 with publications such as the UK Financial Reporting Council’s Cutting Clutter and ICAS’s Losing […]
In this guest post from Mohini Singh, the CFA Institute suggests a number of measures to improve XBRL filing for Issuers and Regulators alike, in the US and other countries.
Allowing small US public companies to use “simplified” reporting standards available to private companies will make analysing and therefore investing in those firms harder…