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Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig
Companies Are Not Using Fas 33 Data, Kenneth Yale Rosenzweig
Accounting Faculty Publications
How is price-adjusted information required by FAS 33, “Financial Reporting and Changing Prices,” being used for management decision-making purposes? I mailed a questionnaire survey to the controllers of all companies in the FASB's Statement 33 bank to find out the answers and to examine the company characteristics associated with such use. The questionnaire was designed to find out the extent of use and reporting of FAS 33 information for internal company purposes such as management decision making and the factors that might be associated with that use and reporting.
The controllers were asked about the extent of internal use and …