Investor-oriented Supplementary Disclosures for Annual Reports |
Contents
CHAPTER | 4 |
THE OBJECTIVE OF CORPORATE ANNUAL REPORTS | 6 |
Statement of Objective for the Annual | 22 |
Copyright | |
22 other sections not shown
Common terms and phrases
accepted accounting principles accounting profession accounting reports Accounting Research Study Accounting Review accounting theory Accounting Trends AICPA American Accounting Association American Institute analysis annual reporting practice approach Arthur Andersen auditor's balance sheet Certified Public Accountants chapter common stock companies Compustat concept of relevance Corporate Information corporate reporting CPA's dividend policy economic efforts Entity Concept evaluation expected future dividends external facilitating investment decisions factors financial statements firm's funds statement future firm performance future market values growth historical cost historical data included income statement informational needs innovation in annual Institute of Certified interest investment decision objective Journal of Accountancy Management Accounting Committee management's reporting responsibility managerial accounting needs of investors operating environment present price-level changes purpose recommended reportable data reportable information retained earnings Staubus stockholders supplementary disclosures supplementary statements tion traditional statements Trends and Techniques types of information U.S. Steel valuation York