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Segment reporting: IASC works to meet user needs worldwide
Author(s) -
Pacter Paul
Publication year - 1995
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970060409
Subject(s) - accounting , business , financial accounting , statement (logic) , accounting standard , integrated reporting , financial statement , accounting information system , political science , audit , sustainability , law , ecology , biology
Segment reporting improves the ability of financial statement users to assess a company. The author explains current segment reporting proposals and requirements, which have taken on an international flavor. And he explores how proposals from the IASC compare with those from the joint FASB‐Canadian Accounting Standards Board project.