Detail Business Reporting : What Comes Next ?   Oleh:  Weygandt, Jerry J. ; Noll, Daniel J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 2 (Feb. 1983), page 59-64. Topik: BUSINESS; business reporting Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.17 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel W here is financial reporting heading ? The 21 st century holds many surprises, but the model for business reporting in the future may already have been created. A little more than two years have passed since the American Institute of CPA s special committee on financial reporting (the Jenkins committee) issued its report, Improving Business Reporting -A Customer Focus. In that short time, it has become apparent that some of the committees recommendations are critical and deserve the attention of everyone who has an interest in business reporting. The Jenkins committee extensively interviewed investors and creditors - both important users of financial information - and heard good and bad news. The good news was that financial statements were an important component of the information users needed to make investment and credit decisions. The bad news was that financial statements apparently were not meeting some key information needs. In short, the users message was : "Don't scrap the financial reporting system ; improve it." Because of what it heard, the Jenkins committee made many recommendations to enhance financial reporting or, more broadly, business reporting. Its key recommendation was for standard setters and regulators to develop a comprehensive model of business reporting to better meet users information needs. (See the exhibit on page 61 for the proposed model.) To ensure the Jenkins committee recommendations were not left on the shelf to collect dust, the AICPA formed a financial reporting coordinating committee to follow up. For now, standard setters and regulators have addressed, or are in the process of dealing with, many of the committees recommendations. For the future, momentum is building to act on its comprehensive model recommendation. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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