Business Reporting Research Project

GAAP-SEC Disclosure Requirements
March 6, 2001

This report is one of three published sections of a broad study-the Business Reporting Research Project-sponsored by the FASB. It identifies redundancies between GAAP and SEC disclosure requirements and ways to eliminate them as well as other observations that the SEC is encouraged to consider in future rule-making activities. In addition, two separate studies complete the project. The first, issued in January 2000, describes the electronic distribution of business information and casts a new light on the exciting possibilities and problems of the Internet and technology on the business reporting universe. The second, issued in January 2001, identifies the kinds of business information that corporations in eight industries are reporting outside of financial statements.

GAAP-SEC Disclosure Requirements
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Appendix B
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