2/5/2003
(C) Nermien Al-Ali, 2003
4
IC Reporting: Catch-22
Cannot report
•No agreed
upon standards for IC reporting
•A plethora of
reporting methods with different
underlying methodologies
•No uniform or
consistent application
•Reluctance of standard setting
& regulatory
bodies to intervene
•Conservatism - resistance to change
•Competitively harmful
•Corporate skepticism - pointless