A good software requirements specification clearly communicates with Stakeholders that the software features described in the document meet the needs of the business.
Who are the Stakeholders? These are typically business users, software architects, project managers, developers, QA staff, auditors and business analysts.
Typically, a business requirements document is input into the process of forming a software requirements specification.
The business analyst works with software architects and developers to analyze the new business processes, and design system features that will satisfy the business requirements.
Many business analysts work from home, so it's always important to have a fast broadband connection to share your documents.
Usually the Business Analyst presents these features to the business users for review. Software requirements such as field lengths, field edits, business rules, and transfer of control from page to page are examined and commented on by the business users.
IT staff usually review a software specification to make sure that the solution is technically sound, meets standards and generally makes use of the best technical options available.
A good process results in all Stakeholder in agreement that the proposed solution meets the needs of the business in an efficient and effective way.