Why U.S. Financial Services Investors Are Concerned That Proposed Accounting Rules Will Impede Decision Making

Financial statement users’ views about the quality and relevance of accounting and financial reporting vary between investors and credit analysts and amongst each other. The spectrum of views may include some or all of the following: the belief that accounting has unnecessarily grown increasingly complex; the application of accounting standards and related disclosure requirements remains inconsistent; global convergence by accounting regimes is imperative; enhanced disclosures across important areas of financial services reporting is warranted; and emerging accounting standards could make investor analysis and decisions over the allocation of capital more difficult.

See full article at https://www.globalcreditportal.com/ratingsdirect/renderArticle.do?articleId=1226950&SctArtId=201545&from=CM&nsl_code=LIME



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