An analysis of segment disclosures under SFAS No. 131 and SFAS No. 14

Accounting Horizons

Volumn 14, Issue 3, 2000, Pages 287-302

  Herrmann, Don ^a   Thomas, Wayne B ^b  

^a OREGON STATE UNIVERSITY   (United States)

^b UNIVERSITY OF OKLAHOMA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0003195862     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2000.14.3.287     Document Type: Article

References (7)

1. American Institute of Certified Public Accountants (AICPA), Special Committee on Financial Reporting. 1994. Improving Business Reporting-A Customer Focus-Meeting the Informational Needs of Investors and Creditors. New York, NY: AICPA.
2. Arnold, J., W. W. Holder, and M. H. Mann. 1980. International reporting aspects of segment disclosure. International Journal of Accounting, Education and Research 16 (Fall): 125-135.
3. Association for Investment Management and Research (AIMR). 1993. Financial Reporting in the 1990's and Beyond: A Position Paper of the Association for Investment Management and Research. Charlottesville, VA: AIMR.
4. Bavishi, V. B., and H. E. Wyman. 1980. Foreign operations disclosures by U.S.-based multinational corporations: Are they adequate? International Journal of Accounting, Education and Research 16 (Fall): 153-168.
5. Financial Accounting Standards Board (FASB). 1976. Financial Reporting for Segments of a Business Enterprise. Statement of Financial Accounting Standards No. 14. Stamford, CT: FASB.
6. Business Enterprise. 1996. Reporting Disaggregated Information about a Business Enterprise. FASB Exposure Draft. Norwalk, CT: FASB.
7. Business Enterprise. 1997. Disclosures about Segments of an Enterprise and Related Information. Statement of Financial Accounting Standards No. 131. Norwalk, CT: FASB.