Enhanced Business Reporting

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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.

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.

Full Report of the Public Company Task Force

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.