A Model of Business Reporting

Topics:
Line of Business Reporting
Tags:
AICPA,
Finance,
Financial Accounting,
Model
Source:
The American Institute of Certified Public Accountants

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Overview: This paper presents a comprehensive model of business reporting based on the Committee's understanding of the information needs of investors and creditors (users) in making rational capital-allocation decisions related to for-profit companies. Reporting under the model would promote an efficient capital-allocation process, which is critical for a healthy economy.

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Format: HTML | Date: Jan 2003 | Pages: 1

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