Textbook
Financial Accounting Series: Reporting Disaggregated Information
This Research Report is the first step in an FASB project to reexamine the existing standards for reporting disaggregated information-financial data reported by industry segment, geographic area, and other bases for disaggregating business entities. Although this Research Report enumerates many issues that have been raised with regard to disaggregated information, it is not a document to which the FASB is soliciting responses.
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