About Kazim Razvi

Kazim Razvi is a director of financial reporting policy, representing interests of CFA Institute on financial reporting and on wider corporate reporting developments to major accounting standard setting bodies and other key stakeholders.

2019 Articles

“Equity” or “Debt”? Standard-setters must draw a clear line
“Equity” or “Debt”? Standard-setters must draw a clear line
The concepts of “debt” and “equity” are as old as human conversation. The concepts are not only used in business dealings [...]
August 20, 2019
Accounting Cashflows and the Quirk of “Factoring”
Accounting Cashflows and the Quirk of “Factoring”
Creditor factoring delays payments to creditors to fund a company’s operations; often it is used as a last resort to manage liquidity problems.
July 10, 2019
Expected Credit Losses in Unexpected Times
Expected Credit Losses in Unexpected Times
A policy crafted to stop repeating past mistakes often misses the future challenges shaped by those very policies.
June 11, 2019