Does GAAP routinely require companies to disclosure forecasts of financial variables to external users? Indicate yes or no and explain how your answer relates to the qualitative characteristics of accounting information.

No, they don't.

Explanation:

Forecast is not required by GAAP, as the Relevance and the Faithful Representation are concepts that are not compatible with data projection. Forecast implies estimates, and subjective interpretations that do not fulfill financial statements aim and are difficult to verify.