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新经济与全球化影响下发达国家的经济演化相关，从以工业为基础的财富生产经济转型到以科技和思想理念为基础的知识经济。新经济成功的关键就在于科技的利用程度、品质的保障力度和思想与革新在经济各方面的嵌入力度。新经济的一些特征可以被形容为知识经济，互联网，信息，知识分享，网络效应等等，

由于经济的转型，很多评论员开始谈论新经济与传统经济和财务报告拆分开来的做法。他们认为财务报表中提供的信息对于做出投资决定的使用者来说还不够充分。需要披露更多非财务信息和前瞻性信息，比如说无形资产，商誉，管理决策，分析师等等，

因此，财务会计准则委员会为了提升财务报告的质量，特别推出了这份专题报告。该报告的关注焦点是是否需要改变现有的财务报告模型，如果需要的话，又该怎样操作。专题报告主要涵盖了下面的三个领域，以及来自美国和欧洲某些机构的建议，将在下文进行讨论。

New Economy referring to an evolution of developed countries from an industrial-based wealth producing economy into a knowledge-and-idea-based economy due to effect of globalization. The key to success in the new economy are the extent to which technology can be utilized, quality can be provided, and ideas and innovation can be embedded in all sectors of the economy. Some features of a new economy are described as intellectual capital, The Internet, information, knowledge sharing, network effect and etc.

Due to the changing of economy, many commentators remarked on the disconnect between the new economy and traditional business and financial reporting. Information provided in the financial statements is deemed to be inadequate for its users in making investment decision. It is contended that more disclosure of nonfinancial and forward-looking information such as intangible assets, goodwill, management decision and analyst ant etc. are needed.

Therefore, FASB had carried out this Special Report with the intention to improve the quality of business and financial reporting. The main concern of the report is whether there is a need to change the existing reporting model, if so, how it will be done. This Special Report examine the following three areas and some recommendations from agencies in US and Europe which will be discuss in the next few chapters.

Vast information about nonfinancial value drivers

Forward-looking financial statement which present the entity’s creation of value.

Recognition and measurement of (externally required and internally generated) intangible asset in financial statements

Chapter 1 – Introduction to the Problem

Chapter 1 reviews the new economy and its impacts to the business and financial reporting. It is said that there are two assertions that lead to the本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。