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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