The state of segment reporting by U.S. public entities : 1976–2017
Year of publication: |
2021
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Authors: | Botosan, Christine A. ; Huffman, Adrienna ; Stanford, Mary Harris |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 35.2021, 1, p. 1-27
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Subject: | segment disclosures | SFAS 131 | SFAS 14 | ASC 280 | USA | United States | Segmentberichterstattung | Segment reporting | Unternehmenspublizität | Corporate disclosure | IFRS | Bilanzierungsgrundsätze | Accounting standards | Marktsegmentierung | Market segmentation |
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