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- catalog abstract "This paper categorizes, summarizes and analyzes required financial statement disclosures. It finds that the disclosure purposes identified by the FASB are too broad in that several existing disclosure requirements do not fit into any of them. It also finds that (1) the most frequently required disclosures relate to amounts recognized in the financial statements, (2) six subjects--stockholders' equity, leases, pensions, income taxes, other postretirement employee benefits, and commitments and contingencies--account for 43 percent of all required disclosures, (3) few disclosures explicitly provide information on future cash inflows or outflows, (4) few provide measures of unrecognized items, and (5) disclosure requirements have increased over time.".
- catalog contributor b8947727.
- catalog contributor b8947728.
- catalog created "c1994.".
- catalog date "1994".
- catalog date "c1994.".
- catalog dateCopyrighted "c1994.".
- catalog description "Includes bibliographical references (p. 19-20).".
- catalog description "This paper categorizes, summarizes and analyzes required financial statement disclosures. It finds that the disclosure purposes identified by the FASB are too broad in that several existing disclosure requirements do not fit into any of them. It also finds that (1) the most frequently required disclosures relate to amounts recognized in the financial statements, (2) six subjects--stockholders' equity, leases, pensions, income taxes, other postretirement employee benefits, and commitments and contingencies--account for 43 percent of all required disclosures, (3) few disclosures explicitly provide information on future cash inflows or outflows, (4) few provide measures of unrecognized items, and (5) disclosure requirements have increased over time.".
- catalog extent "31 p. :".
- catalog isPartOf "Working paper (Harvard University. Graduate School of Business Administration. Division of Research) ; HBS 94-086.".
- catalog isPartOf "Working paper / Division of Research, Harvard Business School ; 94-086".
- catalog issued "1994".
- catalog issued "c1994.".
- catalog language "eng".
- catalog publisher "[Boston] : Division of Research, Harvard Business School,".
- catalog title "Required financial statement disclosures : purposes, subject, number, and trends / by Mary E. Barth, Christine M. Murphy.".
- catalog type "text".