Business Reporting Research Project
Electronic Distribution of Business Reporting
Information
January 31, 2000
This report is the first published section of a broad
study -- the Business Reporting Research Project -- sponsored by the FASB
to determine, in selected industries, the kind of business
information corporations are reporting outside of financial
statements. In addition, two separate studies complete the project.
The first, in the attached report, describes the electronic
distribution of business information and casts a new light on the
exciting possibilities and problems of the Internet and technology
on the business reporting universe. The second will deal with the
redundancies between SEC and FASB reporting requirements, thus
pointing the way to eliminating overlap and duplication.
The growth of the Internet as a medium for delivering
business reporting information has altered the way information
flows from companies to investors and creditors. That structure
will continue to change as companies bring new technologies to the
process and as information users find new ways to gather and
analyze information.
The objectives of this study were to survey the state
of reporting business information over the Internet and to identify
notable practices. This report is the result of that study. In the
course of the study, a set of key findings and issues were
identified that overlay the report.
Electronic Distribution of Business
Reporting Information
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