Overview: The Enhanced Business Reporting Consortium is an initiative of the American Institute of CPSs (AICPA) that attempts to improve the quality, integrity, and transparency of information. The consortium comprises investors, creditors, analysts, management, boards of directors, regulatory agencies, standards setters, members of academia and other stakeholders. The Consortium's initial international objectives are to: facilitate a transformation of the business reporting supply chain to significantly increase the efficiency of the reporting process; improve the relevance and comparability of reported business information for decision making; and develop and execute a plan for market-driven implementation of enhanced business reporting.
Specifications: Available at: http://www.aicpa.org/interestareas/frc/accountingfinancialreporting/enhancedbusinessreporting/pages/ebrframework.aspx
IPR Policy: Not available
Current Status: Active