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.
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.
Share Buybacks: Who Really Benefits?
Corporations should exist for a greater purpose than maximizing value to shareholders — and executives.
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.