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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 record nr: 84406
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