Investor webcasts
Webcasts with the CFA Institute
As part of the Investor Education Programme to develop a comprehensive suite of investor products, the International Accounting Standards Board will be developing a series of educational webcasts with the CFA Institute
Please note: the following webcasts can only be viewed in Internet Explorer.
| Date published | Webcast | |
|---|---|---|
| August 2015 | The role of other comprehensive income in analysing bank performance |
In this video, IASB Board Member Stephen Cooper speaks to the report author Vincent Papa of CFA Institute about the use of the OCI statement and why it warrants investor attention. |
| August 2014 | What investors need to know about financial instruments offsetting in a post-crisis world | In this video, IASB member Patrick Finnegan, CFA, Fred Nieto, CFA of the IFRS Education Initiative, and Vincent Papa, PhD, CFA, director of financial reporting policy at CFA Institute, discuss the new disclosure requirements that help investors evaluate the effect or potential effect of netting arrangements financial position, which the IASB introduced in December 2011. |
| August 2014 | Accounting for post-employment benefits | The IASB has recently updated its requirements for accounting for post-employment benefits. IASB member Patrick Finnegan, CFA, Fred Nieto, CFA of the IFRS Education Initiative, and Vincent Papa, PhD, CFA, director of financial reporting policy at CFA Institute, discuss the rationale for these changes along with what investors can expect from updates to related accounting and disclosure standards. |
| August 2014 | Accounting for jointly controlled entities | The IASB has recently streamlined the requirements for the accounting for jointly controlled entities including joint ventures. IASB member Patrick Finnegan, CFA, Fred Nieto, CFA of the IFRS Education Initiative, and Vincent Papa, PhD, CFA, director of financial reporting policy at CFA Institute, discuss the rationale for these changes along with what investors can expect from updates to related accounting and disclosure standards. |
| February 2014 | Off balance sheet accounting: plugging the loopholes | The second video of this series discusses the effects of the accounting for the various off balance sheet transactions that came into sharp focus during the financial crisis. In response to calls from a broad array of stakeholders, including the G20, the IASB amended its consolidation and structured entities requirements, with the objective of plugging the perceived loopholes in the related accounting. This webcast highlights the rationale and nature of the key changes, their effective dates, and what investors can expect from the changes to consolidation and structured entity accounting and disclosure requirements. |
| February 2014 | What should investors expect? | In this first video of the series, Fred Nieto (IASB Investor Education Manager) and Vincent Papa (Director, CFA Institute) discuss the goals, priorities, and intended outreach of the IASB Investor Education Programme. |
