Business Reporting

Business Reporting improves the quality and transparency of information companies provide so investors and other key stakeholders can make better informed decisions. The focus is on shifting the model from one that is based primarily on historical or lagging financial information to a model that incorporates relevant value drivers, financial and non-financial performance measures, and qualitative information around management’s strategy, plans, opportunities, and risks. This improved business reporting model delivers a broader view of current performance and greater understanding of an entity’s future.  The AICPA is working on a number of initiatives in Business Reporting. The Changing Landscape of Corporate Reporting provides answers to questions related to how corporate reporting is evolving to address the needs of stakeholders to fully understand a company's value potential over the short, medium and long term.