Publishing RAD Zone1 Financial Statement Analysis Do Accounting Standards Matter to Financial Analysts? CFA Digest The authors examine the impact that accounting standards have on a firm’s ability to enhance its information environment through the cross-listing of its shares. More Financial Reporting for Expected Credit Losses: IASB Explains Its Proposal CFA Institute Webcast The International Accounting Standards Board (IASB) has proposed an alternative to the "incurred loss" model of reporting credit losses that would use more forward-looking “expected loss" approaches. More Financial Reporting for Expected Credit Losses: FASB Explains Its Proposal CFA Institute Webcast The Financial Accounting Standards Board (FASB) has proposed an alternative to the "incurred loss" model of reporting credit losses that would use more forward-looking “expected loss" approaches. More Taking the Long View: The Pursuit of Shareholder Value Is Attracting Criticism — Not All of It Foolish CFA Digest The management principle of shareholder value maximization has its drawbacks, but it also has some benefits. More Do Accounting Standards Matter to Financial Analysts? Financial Reporting for Expected Credit Losses: IASB Explains Its Proposal Financial Reporting for Expected Credit Losses: FASB Explains Its Proposal Taking the Long View: The Pursuit of Shareholder Value Is Attracting Criticism — Not All of It Foolish From the Blog Financial Reporting Disclosure Reform: Need for Investor Input Mohini Singh, ACA 16 May 2013 Currently there are initiatives underway to create an overarching framework to improve financial statement disclosures. The “disclosure framework” is intended to help enable companies communicate more effectively with investors, eliminate redundancy, and move away from what some assert has become a compliance exercise. Read more Current Thinking on Housing Prices and Mortgage Markets Mark Harrison, CFA 8 May 2013 Global housing prices remain a popular indicator of economic activity. But overall, recovery in global housing markets seems mixed. Read more European Bank Reporting: Investors Should be Wary of Reclassified Financial Assets Vincent Papa, PhD, CFA 1 May 2013 As the economic crisis play out in Europe, an important question for investors is how sovereign debt exposure may have affected the recently reported performance of systemically important banks. Read more View all Popular and Trending Items in Financial Statement Analysis Most Viewed CFA Institute: Financial Analysts Seminar Financial Reporting for Expected Credit Losses: FASB Explains Its Proposal Financial Reporting for Expected Credit Losses: IASB Explains Its Proposal Top Rated What Analysts Should Know about FAS No. 141R and FAS No. 160 The Mark-to-Market Controversy and the Valuation of Financial Institutions Does IFRS Stand for InFormation RiSk? Looking for Something Specific? Search our library for more on financial statement analysis Subscribe to financial statement analysis content Contact CFA Institute content specialists Tweets from @CFAinstitute/fin-statement-analysis Continuing Education Progress CFA Members, log in to record credits towards your continuing education. Annual recommended minimums:20 CE, including 2 SER. Manage Your CE Credits Publishing RAD Zone2 Publishing RAD Zone3