Changing requirements in financial statement disclosures.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on August 1, 1994. The length of the article is 1839 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Financial Accounting Standards Board (FASB) continues to modify requirements for financial statement disclosure. While extensive footnotes were required in the past to enable users to adjust data to meet individual objectives, the increasing volume of financial information sometimes makes footnotes too overloaded. The FASB has received suggestions for improving disclosures, such as adding business segments and market share information and modifying the income statement format.

Citation Details
Title: Changing requirements in financial statement disclosures.
Author: Gale E. Newell
Publication:The National Public Accountant (Magazine/Journal)
Date: August 1, 1994
Publisher: National Society of Public Accountants
Volume: v39 Issue: n8 Page: p24(5)

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