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Book Reviews: Swindlers
Effective 1 January 2011, the International Financial Reporting Standards (IFRS) became mandatory for Canadian public companies. Proponents of IFRS adoption argued that it would enhance global...
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Averting the Pension Cliff with Commonsense Accounting Principles
At the recent CFA Institute Global Investment Risk Symposium, Ron Ryan, CFA, of Ryan ALM, appealed for greater transparency and the application of commonsense principles in pension accounting, warning...
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New 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
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Enhanced 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
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EU 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
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Top-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
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Analyzing 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 ArticleIFRS Foundation Chair Speaks at CFA Institute Symposium on the Creation of...
KEY MESSAGES At a recent CFA Institute event, I hosted Erkki Liikanen, Chair of the IFRS Trustees, where he spoke about the efforts of the IFRS Foundation to establish a Sustainability Standards Board...
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