On line and on time

Article Abstract:

Changes in the content, style, purpose and form of presentation of annual financial reports were found to be driven by the emergence and growing use of the Internet. Online reporting is becoming a more popular alternative as the number of companies posting financial information on the World Wide Web has significantly risen in the 1990s. This is due to the speed of delivery of the annual reports to intended users such as shareholders. In addition, with the use of the Internet, annual and interim financial reporting will soon be defunct for financial information posted on company websites can be continuously updated. Furthermore, content of online annual reports will not be limited to financial information but will also include all aspects of corporate activities.

Telegraph & other communications, Reporting & Disclosure, Technology application, Online information services, Financial statements

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The future is digital

Article Abstract:

The Institute of Chartered Accountants in England and Wales is redesigning its Internet web site. This will include an interactive area for members only, alter personal data online, general news alerts, personalized interfaces, chat rooms, and polls, with electronic voting as a future possibility.

United Kingdom, Management, Forecasts and trends, Accounting, Institute of Chartered Accountants in England and Wales, President's Page

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Legislation in moderation

Article Abstract:

Issues surrounding the future of financial reporting to shareholders are discussed in 2000, with focus on the development of systems such as eXtensible Business Reporting Language, using the Internet for reporting.

Publishing industry, Reports

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