Recommendations on Disclosure of Nonfinancial Performance Measures

Recommendations on Disclosure of Nonfinancial Performance Measures

This paper summarizes comments of the Financial Accounting Standards Committee of the American Accounting Association on issues related to disclosure of nonfinancial performance measures. At the Committee's May 2001 meeting with the FASB, some Board members stated that an evaluation of academic...

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Veröffentlicht in:Accounting horizons 2002-12, Vol.16 (4), p.353-362
Hauptverfasser: Maines, Laureen A, Bartov, Eli, Fairfield, Patricia M, Hirst, D. Eric, Iannaconi, Teresa E, Mallett, Russell, Schrand, Catherine M, Skinner, Douglas J, Vincent, Linda
Format: Artikel
Sprache:eng
Schlagworte:
Ability tests
Accounting
Committees
Copyright
Customer satisfaction
Disclosure
Evaluation
Financial accounting standards
Investments
Performance evaluation
Prices
Proposals
R&D
Rates of return
Research & development
Stock prices
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Beschreibung
Zusammenfassung:This paper summarizes comments of the Financial Accounting Standards Committee of the American Accounting Association on issues related to disclosure of nonfinancial 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.
ISSN:0888-7993
1558-7975
DOI:10.2308/acch.2002.16.4.353