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    Comment letters to the National Commission on Commission on Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2

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    https://egrove.olemiss.edu/aicpa_sop/1662/thumbnail.jp

    .2: Viewing Angle: A Matter of Perspective

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    Setting viewing-angle requirements and specifications for displays depends on how viewingangle is defined. There is significant confusion in the i ndustry regarding t he defi ni ti on and use o f horizontal and vertical viewing-angle. Moreover, the relations between viewing-angle defined in Cartesian coordinates and common representations in spherical and goniometer-specific coordinates are often confused. This paper will show how incorrect definitions of viewing-angle and failures to apply appropriate transformations between coordinate systems lead to errors in setting specifications and reporting results. Introduction The optical performance characteristics of many current display technologies exhibit strong viewingangle dependencies. The rendered luminance, contrast and color change rapidly across viewing-angle. These effects are most commonly associated with liquid crystal displays (LCDs); but even the venerable CRT display with its nominally lambertian viewing characteristics ex..
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