CFA Institute

Is Goodwill Accounting’s Future in the Past?
Corporate Finance

Is Goodwill Accounting’s Future in the Past?

Investors don't want to go back to an amortization model, but that's the way FASB is leaning.
By Vincent Ryan | December 15, 2021
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Buffett Rebuffed
Growth Companies

Buffett Rebuffed

The Berkshire chairman decried the FASB mandate on new reporting for unrealized gains and losses. His airline holdings proved him wrong.
By Vincent Ryan | June 1, 2020
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COVID-19 Highlights Need to Reset SEC Proposal on MD&A Disclosures
Disclosure

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.
By Lauren Muskett | May 5, 2020
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Virus Lays Bare Corporate Reporting Debate
Investor Relations

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.
By Vincent Ryan | April 23, 2020
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New Lease Standard: Comparing IFRS and U.S. GAAP
Risk & Compliance

New Lease Standard: Comparing IFRS and U.S. GAAP

For multinationals that must prepare financials under both standards, there are comparability challenges and differing nuances to keep in mind.
By David McCann | May 9, 2019
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Share Buybacks: Who Really Benefits?
Risk & Compliance

Share Buybacks: Who Really Benefits?

Corporations should exist for a greater purpose than maximizing value to shareholders — and executives.
By Sviatoslav Rosov and Kurt Schacht | January 5, 2018
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Effects of Latest Non-GAAP Guidance? Too Early to Tell
Risk & Compliance

Effects of Latest Non-GAAP Guidance? Too Early to Tell

But the SEC should continue trying to boost transparency and comparability in reporting: CFA Institute official.
By Vincent Papa | May 19, 2017
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Power from the People
Regulation

Power from the People

Can human-capital financial statements allow companies to measure the value of their employees?
By David McCann | November 1, 2011
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