A Report on the AAA Financial Reporting Research Conference.

Key Points

• To discuss the role of financial reporting research in developing accounting standards.
• Report on conference activities and discussions from December 1991.
• Identify participants and topics addressed at the conference.
• Outline future aims for financial reporting research conferences.
• Highlighted the importance of financial reporting research in establishing accounting standards.
• Discussed various topics related to financial reporting and its impact on the field.
• Aimed to set directions for future conferences focusing on ongoing research in financial reporting.