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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.

IFRS 52
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What is Financial Planning and Analysis (FP&A)?

Spreadym

Performance Measurement: Financial Planning and Analysis establishes performance metrics and key performance indicators (KPIs) to monitor and evaluate the organization's financial performance against set targets. FP&A identifies areas for cost savings, process improvements, and resource reallocation.

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Counting the Cost of Capital and Seeding Network-Based Accounting

CFA Institute

Cost of capital is a tenuous concept. Charlie Munger amusingly calls it a “perfectly amazing mental malfunction.”.

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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.

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A Framework to Drive ESG Financial Discipline

CFA Institute

A focus on intangible value creation can bring more financial discipline to ESG investments.

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Refreshing Revenue, the Cash Conversion Cycle, and Free Cash Flow

CFA Institute

GAAP sometimes misrepresents business reality. We can use that fact to generate some alpha.

GAAP 52
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James H. Freis, Jr., CFA: The Rise and Fall of Wirecard

CFA Institute

A key lesson from the "Enron of Germany": If you see something, say something.