Uhm,
I have to disagree with you here.
That is all about money, all MUST be sure when reporting. What would happen if you run the reporting system just in the middle of some transaction and AFTER you get the results that transaction fails for some reason?
Can you imagine the situation:
You get the report
Run happy to your boss with the good news
He/She click somewhere with his/her mouse and the good news is not there :-)

Most situations are a little more involved than what you just described. ;)