Enhanced Business Reporting

    Enhanced Business Reporting Samples 

    A number of sample reports are available that illustrate the range of enhance business reporting (EBR) concepts.  These reports are broadly categorized as being applicable to either Public Companies or Private Companies. 

     

    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

     

    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

    Public Company Examples 



    The Public Company Task Force was established to develop a set of sample business reports that articulate some of the potential approaches to enhanced business reporting. 


    Private Company Examples 

    The AICPA Special Committee on Enhanced Business Reporting formed the Private Companies Enhanced Business Reporting Task Force (the “Task Force”).   The Task Force prepared illustrative sample reports that draw from the following two business reporting frameworks:

    Framework 1
    -Jenkins Report, Improving Business Reporting—A Customer Focus. 
        
        Reuse Inc. Report Framework 1
        Early Bird Distributors Report Framework 1 

    Framework 2
    - Business Credit Information Package, developed by RMA (formerly Robert Morris Associates, now known as the Risk Management Association) with contribution from the AICPA.


        Reuse Inc. Report Framework 2
        Early Bird Distributors Report Framework 2 

    The major difference between the two frameworks is that the Business Credit Information Package uses a prescribed checklist- type format whereas the Jenkins Report, Improving Business Reporting—A Customer Focus framework allows the company more freedom in determining the type of enhanced information it reports.


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