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
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