Geographic area disclosures under SFAS 131: Materiality and fineness

Journal of International Accounting, Auditing and Taxation

Volumn 10, Issue 2, 2001, Pages 117-138

  Doupnik, Timothy S ^a   Seese, Larry P ^b  

^a UNIVERSITY OF SOUTH CAROLINA   (United States)

^b EAST CAROLINA UNIVERSITY   (United States)

Author keywords

Fineness; Fortune 500; Geographic areas; Materiality; Segment reporting; SFAS 131

Indexed keywords

EID: 0041319391     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(01)00040-4     Document Type: Article

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