Enhanced Business Reporting

Public dissatisfaction with the mismatch between industrial rules of disclosure and post-industrial realities has surged in the last decade and a half, especially recently in the wake of well-publicized corporate swindles. In response, the American Institute of Certified Public Accountants (AICPA) convened a special committee on enhanced business reporting (EBR), asking it to develop a strategy that would “make better information available to investors, creditors … [ Read more ]