Financial Performance Reporting by Business Enterprises

Topics:
Financial Statements,
Line of Business Reporting
Tags:
Finance,
Financial,
Financial Accounting,
Financial Accounting Foundation,
Financial Statement,
Financial Statements
Source:
Financial Accounting Foundation

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Overview: The primary objectives of this report are (1) to improve the quality of information displayed in financial statements so that investors, creditors, and others can better evaluate an enterprise’s financial performance and (2) to ascertain that sufficient information is contained in the financial statements to permit calculation of key financial measures used by investors and creditors. The report will focus on form and content, classification and aggregation, and display of specified items and summarized amounts on the face of all basic financial statements, interim as well as annual.

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

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