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| Author: | Ahadiat, N. |
| Title: | Some thoughts on the development of geographic segment reporting in the United States |
| Journal: | International Journal of Accounting Education and Research
1995 : VOL. 30:2, p. 139-148 |
| Index terms: | FINANCIAL REPORTING FINANCIAL ACCOUNTING SEGMENTAL REPORTING |
| Language: | eng |
| Abstract: | Geographic segment reporting standards in the United States were formally established by the Financial Accounting Standards Board (FASB), in December 1976 , effective for the reporting years beginning with 1977. This study provides evidence suggesting the need for a revision of geographic reporting standards, highlighting events leading to the development of present standards, reviewing research results that have generally supported geographic disclosures, and examining financial statements of a sample of US-based corporations subject to required geographic disclosures. |
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