haku: @indexterm FINANCIAL ACCOUNTING / yhteensä: 306
viite: 80 / 306
| Tekijä: | Ahadiat, N. |
| Otsikko: | Some thoughts on the development of geographic segment reporting in the United States |
| Lehti: | International Journal of Accounting Education and Research
1995 : VOL. 30:2, p. 139-148 |
| Asiasana: | FINANCIAL REPORTING FINANCIAL ACCOUNTING SEGMENTAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | 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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