The AICPA Special Committee on Financial Reporting Developed a Comprehensive $\underline{\quad\quad}$

The AICPA Special Committee on Financial Reporting developed a comprehensive model of business reporting in an attempt to provide a foundation for future improvement in business reporting.The five statements below relate to the five categories of information outlined in the committee's work.
a. $\underline{\quad\quad}$ and $\underline{\quad\quad}$ including(1) financial statements and related disclosures and.(2) high-level operating data and performance measurements.

b. $\underline{\quad\quad}$ of the financial and nonfinancial data, including(1) reasons for changes in the data and (2) the identity and past effect of key trends.

c. $\underline{\quad\quad}$ including(1) assessment of opporturities and risks, (2) management's plans, and (3) comparis on of actual performance to previously disclosed opportunities, risks, and plans.

d. $\underline{\quad\quad}$ about $\underline{\quad\quad}$ and $\underline{\quad\quad}$ including(1) directors, management, compensation, and major shareholders and (2) transactions and relationships among related parties.

e. $\underline{\quad\quad}$ about the $\underline{\quad\quad}$ including (1) broad objectives and strategies, (2) scope and description of the company's business and properties, and (3) the impact of incustry structure. Required:
Fill in the blanks in each statement above with the appropriate information category.