Sandra Peters, CFA Institute
The Berkshire chairman decried the FASB mandate on new reporting for unrealized gains and losses. His airline holdings proved him wrong.
COVID-19 Highlights Need to Reset SEC Proposal on MD&A Disclosures
Now is not the time to eliminate important investor information. It is a time to enhance and improve some of the key sections of registrant filings.
Virus Lays Bare Corporate Reporting Debate
In this moment, communication to investors in earnings calls should be more focused on future viability rather than historic profitability.
FASB Turns Up the Heat on Goodwill Impairment Testing
The accounting standard setter's apparent lean toward allowing public companies to amortize goodwill ignores key analytical and economic consequences.