What investment professionals say about financial instrument reporting
The global financial crisis underscored the profound challenges in financial instrument accounting, prompting the two leading accounting standards boards to get together to address these issues and search for simplicity and consistency.
There's one key stakeholder group – the investors and analysts – whose collective voice should be part of that debate. That's why we surveyed a geographically diverse sample of investors and analysts to understand their perspectives on accounting and reporting for financial instruments.
Our findings offer insight into the use of financial instrument information in their analytical processes. The goal was not to establish definitive conclusions, but to capture and present views held by a variety of investment professionals.
What investment professionals say about financial instrument reporting- download PDF
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