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Business Reporting Research Project
GAAP-SEC Disclosure Requirements
March 6, 2001This report is one of three published sections of a
broad study-the Business Reporting Research Project-sponsored by
the FASB. It identifies redundancies between GAAP and SEC
disclosure requirements and ways to eliminate them as well as other
observations that the SEC is encouraged to consider in future
rule-making activities. 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 second,
issued in January 2001, identifies the kinds of business
information that corporations in eight industries are reporting
outside of financial statements.
GAAP-SEC Disclosure
Requirements
Report
[Download] (49 pages)
Appendix B
[Download] (72 pages)
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