Business Reporting Research Project

Project Description

The findings of the BRRP working group were completed and published in 2000 and 2001. The following BRRP reports are available for downloading.

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
[Download] (94 pages)

 

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)

 

GAAP-SEC Disclosure Requirements
March 6, 2001

This 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)


May 21, 2002—Update of Electronic Distribution of Business Reporting Information—Survey of Business Reporting Research Information on Companies—Internet Sites