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| Author: | Deppe, L. |
| Title: | Disaggregated information: time to reconsider |
| Journal: | Journal of Accountancy
1994 : DEC, p. 65-72 |
| Index terms: | ACCOUNTING FINANCE INFORMATION |
| Language: | eng |
| Abstract: | Requiring more stringent disclosures may be a step toward harmonization of accounting standards. Globalization of enterprises, mergers, acquisitions and deregulation all have brought about changes in the way business is conducted and in the ways CPAs report on business activities. Given myriad changes in the business environment and in financial reporting requirements, it is time to reconsider how disaggregated disclosures are made. Such disclosures are intended to give investors, creditors and other financial statement users a more detailed understanding of an enterprise's diverse operations. |
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