Accounting and Valuation
FASB Issues
ICI Comments on FASB Technical Changes to Topics 820 and 946 (pdf)
FASB Proposal to Change Accounting for Investments in Funds
The Financial Accounting Standards Board (FASB) recently released a proposal that will change how...
ICI Comments on FASB Recognition and Measurement of Financial Instruments Proposal (pdf)
IFRS Issues
ICI Comment Letter on SEC Staff Paper Describing Possible Approach for Incorporating IFRS Into U.S. Financial Reporting System (pdf)
Switching to International Accounting Standards Wouldn’t Likely Benefit U.S. Fund Investors, ICI Tells SEC
A key issue for ICI’s Operations team is regulator interest in harmonizing worldwide accounting...
Institute Responds to SEC Request for Information on Application of IFRS to Funds (pdf)
SEC Yield and Total Return
The SEC Is Kicking Bank Loan Funds to the Curb
November 27, 2023—Bank loan mutual funds and ETFs play a key role in capital markets, facilitating...
SEC Proposal Slams the Brakes on Tech Progress
November 3, 2023—Technological innovation in the financial services industry has driven huge...
ICI Statement on SEC Reporting of Securities Loans and Short Sale Disclosure Rulemaking
October 13, 2023—ICI General Counsel Susan Olson released the following statement regarding the...