ARTICLES - Financial Reporting - DISCLOSING DISAGGREGATED INFORMATION - With Statement no. 131, FASB had introduced a new way for companies to disclose segment informafion. While the statement requires management and auditors to give more thought to how a company is managed, it may not solve all the disclosure problems companies experienced under past standards
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|Authors:||Deppe, Larry; Omer, S.Craig|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 190.2000, 3, p. 47-56
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