Segment disclosures under SFAS no. 131: Has business segment reporting improved?

Accounting Horizons

Volumn 14, Issue 3, 2000, Pages 259-285

  Street, Donna L ^a   Nichols, Nancy B ^a   Gray, Sidney J ^b  

^a JAMES MADISON UNIVERSITY   (United States)

^b UNIVERSITY OF NEW SOUTH WALES   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0010791695     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2000.14.3.259     Document Type: Article

References (10)

1. American Institute of Certified Public Accountants (AICPA). 1994. Improving Business Reporting-A Customer Focus. Report of the AICPA Special Committee on Financial Reporting. New York, NY: AICPA.
2. Association for Investment Management and Research (AIMR), Financial Accounting Policy Committee. 1993. Financial Reporting in the 1990s and Beyond: A Position Paper of the Association for Investment Management and Research. Prepared by Peter H. Knutson. Charlottesville, VA: AIMR.
3. Emmanuel, C. R., and S. J. Gray. 1977. Segmental disclosures and the segment identification problem. Accounting and Business Research (Winter): 37-50.
4. Emmanuel, C. R., and S. J. Gray. 1978. Segmental disclosures by multibusiness multinational companies: A proposal. Accounting and Business Research (Summer): 169-177.
5. Financial Accounting Standards Board (FASB). 1996. Proposed Statement of Financial Accounting Standards: Reporting Disaggregated Information about a Business Enterprise. Stamford, CT: FASB.
6. Financial Accounting Standards Board (FASB). 1997. Disclosures about Segments of an Enterprise and Related Information. Statement of Financial Accounting Standards No. 131. Stamford, CT. FASB.
7. Gray, S. J., and L. H. Radebaugh. 1984. International segment disclosures by U.S. and U.K. multinational enterprises: A descriptive study. Journal of Accounting Research (Spring): 351-360.
8. International Accounting Standards Committee (IASC). 1997. Segment Reporting. London, U.K.: IASC.
9. Solomons, D. 1968. Accounting problems and some proposed solutions. In Public Reporting by Conglomerates, edited by A. Rappaport, P. A. Firmin, and S. A. Zeff. Englewood Cliffs, NJ: Prentice Hall.
10. Springsteel, I. 1998. Sliced, diced, and still obscure: New rules on reporting business segment information set by the Financial Accounting Standards Board. CFO: The Magazine for Senior Financial Executives (February): 85.