Premium
A look at the segment reporting practices of some Fortune 500 companies
Author(s) -
Tang Roger Y. W.,
Zhao Jie
Publication year - 1999
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/(sici)1097-0053(199921)10:3<127::aid-jcaf12>3.0.co;2-p
Subject(s) - business , accounting
The authors examined the segment reporting practices of 120 Fortune 500 companies. Most of these comapnies applied FAS 131 reporting requirements early. The authors reveal what industry and geographic segments were reported, what segment information items were disclosed, and what transfer pricing methods were used to account for intersegment sales. This information can help other public companies select reportable operating segments and improve segment reporting practices. © 1999 John Wiley & Sons, Inc.