Business Reporting Research Project
Improving Business Reporting: Insights into
Enhancing Voluntary Disclosures
January 29, 2001
This report is the second 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, issued in January 2000, 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 third will deal with the
redundancies between SEC and GAAP reporting requirements, thus
pointing the way to eliminating overlap and duplication.
Improving Business Reporting: Insights into
Enhancing Voluntary Disclosures
[Download] (90
pages)
|
