... some information disclosed is based on estimation and judgment. Moreover, inclusion of immaterial information may also reduce the understandability of reports. Timeliness is also a constrain as the process of collecting, analyzing, processing and publishing of data takes time and when the report is published, it may losses it's relevance as it is no longer useful in decision-making. (d) In the case adapted ... ...

• Word Count: 1231
• Approx Pages: 5
• Has Bibliography
• Grade Level: Graduate