The relationship between competition and business segment reporting decisions under the management approach of IAS 14 Revised

ARTICLES - Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards

Street, Donna L., (2000)

Articles - Financial Reporting - SEGMENT INFORMATION: WHAT EARLY ADOPTERS REPORTED - Looking at the segment disclosures made by companies that have already implemented FASB Statement no 131 in their 1997 financial statements may help other companies make some of the important decisions necessary for compliance in 1998

Nichols, Nancy B., (1999)

Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards

Street, Donna L., (2000)