Reporting disaggregated information: A critique based on concepts statement no. 2

Accounting Horizons

Volumn 11, Issue 3, 1997, Pages 35-44

  Herrmann, Don ^a   Thomas, Wayne B ^b  

^a OREGON STATE UNIVERSITY   (United States)

^b UNIVERSITY OF UTAH   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33748531987     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note

References (8)

1. Accounting Standards Committee. 1990. Segmental Reporting. Statement of Standard Accounting Practice No. 25. CCAB.
2. Association for Investment Management and Research, Financial Accounting Policy Committee (AIMR). 1992. 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. Beresford, D. 1996. Presentation at the American Accounting Association Annual Meeting, August 16. Chicago, IL.
4. Financial Accounting Standards Board (FASB). 1976. Financial Reporting for Segments of a Business Enterprise. Statement of Financial Accounting Standards No. 14. Stamford, CT: FASB.
5. -. 1980. Qualitative Characteristics of Accounting Information. Statement of Financial Accounting Concepts No. 2. Stamford, CT: FASB.
6. -. 1993. Reporting Disaggregated Information by Business Enterprises. Invitation to Comment. Norwalk, CT: FASB.
7. -. 1996. Reporting Disaggregated Information About a Business Enterprise. Proposed Statement of Financial Accounting Standards. Norwalk, CT: FASB.
8. Pacter, P. 1993. Reporting Disaggregated Information. Norwalk, CT: FASB.