Title: Recommendations on Disclosure of Nonfinancial Performance Measures AAA Financial Accounting Standards Committee
Abstract:INTRODUCTION This article summarizes comments ofthe Financial Accounting Standards Committee of the American Accounting Association (hereafter the Committee) on issues related to disclosure of nonfina...INTRODUCTION This article summarizes comments ofthe Financial Accounting Standards Committee of the American Accounting Association (hereafter the Committee) on issues related to disclosure of nonfinancijil performance measures. At the Committee's May 2001 meeting with the FASB, some Board members stated that an evaluation of academic research related to nonfinancial performance measures could be useful in the Board's future deliberations on performance reporting. The Committee took up the challenge and offers this overview of relevant academic research along with some preliminary recommendations on disclosure of nonfinancial performance measures. Comments in this article reflect the views ofthe individuals on the Committee and not those ofthe American Accoimting Association.Read More
Publication Year: 2002
Publication Date: 2002-01-01
Language: en
Type: article
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Cited By Count: 4
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