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IFRS 17 disclosures improvements needed: FRC

Future CFO

The review assessed disclosures made by a sample of interim financial statements of ten companies against the requirements of the accounting standard in their first year of application, the accounting body said. Avoiding boilerplate language while accounting policies should be specific to the company and its business.

IFRS 52
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Don’t Overlook Accounting Comparability

CFA Institute

Low accounting comparability can be costly for both firms and managers.

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Impact-Weighted Accounting: The Missing Ingredient?

CFA Institute

Can Impact-Weighted Accounting (IWA) help unlock ESG Alpha for investors?

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Accounting Matters: Standard Setters Weigh Goodwill Changes

CFA Institute

The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.

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How Alpha Hides in GAAP Accounting: Return on Equity

CFA Institute

You can find significant alpha in the mechanics that drive GAAP accounting.

GAAP 52
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Rising Risk: Accounting Shenanigans and Alternative Investments

CFA Institute

The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.

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The End of Accounting? Sustaining Financial Reporting

CFA Institute

The explanatory power of the financial information reported to investors for market valuation has plummeted in recent decades.