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Bringing segment reporting up‐to‐date: Criticisms and suggested solutions
Author(s) -
Pacter Paul,
Danaher Mitchell A
Publication year - 1993
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970050208
Subject(s) - accounting , financial accounting , accounting standard , business , international financial reporting standards , fund accounting , accounting information system
This past May, the Financial Accounting Standards Board published an invitation to comment on. Reporting Disaggregated Information by Business Enterprises. That document, issued jointly with the FASB's counterpart in Canada (the Accounting Standards Board of the Canadian Institute of Chartered Accountants), asks for public comment on ways to resolve the key issues in reconsidering the current standards for preparing and reporting financial data by industry segment, geographic area, export sales, and major customers. The standards in the United States and Canada are quite similar.