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By Sara Lee, Corporation Deloitte, Touche Llp, David B. Kaplan, David F. Larcker, Thomas P. Moore Aulana Peters, Christopher J. Steffen, Edward W. Trott, Robert J. Tuckett, Gregory B. Waymire and John K. Wulff


Business Reporting Research Project Business Reporting Research Project This Report is one of three published sections 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. A 14-person Steering Committee consisting of members of the Board’s constituencies supervised the project. In addition to eight industries studied, two separate studies complete the project. The first 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 deals with the redundancies between SEC and GAAP reporting requirements, thus pointing the way to eliminating overlap and duplication. The Steering Committee wishes to thank the members of the five Working Groups involved in the study of voluntary disclosures (see the list of Working Group members starting on page 30) for their contributions to this Report

Year: 2009
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