Author: | Hay, L.E. Antonio, J.F. |
Title: | GASB What users want in government financial reports |
Journal: | Journal of Accountancy
1990 : AUG, VOL. 170:2, p. 91-94, 98 |
Index terms: | DISCLOSURE COMPANY REPORTS FINANCIAL STATEMENTS |
Language: | eng |
Abstract: | Survey to assess usefulness of financial statement notes and how they can be improved. A reader survey. Disclosures considered important. Budget disclosures and specific revenue and expenditure/ /expense disclosures. Assets. Liabilities. Implications. Two Exhibits illustrate the study. A Box summarizes the main points. |
SCIMA