The Future of Financial Reporting: Insights from Research
研究提出改进财务报告的建议，包括更多使用公允价值、设计业绩表揭示公允价值变化信息、提供无形资产估值信息、披露风险与不确定性、追求无偏信息、容忍适度盈余管理，并扩展财务报告内容以满足用户需求。
Research offers insights that, if heeded and built upon, could improve financial reporting, thereby contributing to a more prosperous society. In particular, research suggests improvement could stem from greater use of fair value; a performance statement designed to reveal the information embedded in changes in fair value; better information to help investors assess the value of intangible assets; more specific information about risk and uncertainty; information that is unbiased, rather than conservative; acceptance of a degree of earnings management together with a determination of how much earnings management is acceptable; and a financial reporting package designed to convey information users need, which presumably is broader than today's financial statements.