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FASB reexamines disaggregated disclosures: Defining the issues and alternative directions

 

作者: Paul Pacter,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1993）
卷期: Volume 4, issue 3  

页码: 283-293

 

ISSN:1044-8136

 

年代: 1993

 

DOI:10.1002/jcaf.3970040304

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractThere's been a growing demand for companies to report financial information by each industry, geographical area, and other segments. But how are companies dealing with it? What are its costs? The author of the new FASB report on the topic tells us what he found after giving a comprehensive briefer on the critical issues involved.

 

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