Please use this identifier to cite or link to this item: http://hdl.handle.net/10125/32063

Changes in Generally Accepted Accounting Principles: Case of SF AS 131-Disclosures about Segments of an Enterprise and Related Information

File SizeFormat 
Arakaki_Kristi.pdf1.58 MBAdobe PDFView/Open

Item Summary

Title: Changes in Generally Accepted Accounting Principles: Case of SF AS 131-Disclosures about Segments of an Enterprise and Related Information
Authors: Arakaki, Kristi
Issue Date: 15 Jan 2014
Publisher: University of Hawaii at Manoa
Abstract: Statement of Financial Accounting Standards 131 (SFAS 131), Reporting disaggregated information about a business enterprise and related information, was issued by the Financial Accounting Standards Board (FASB) in June 1997, as part of an effort to redress inefficiencies of SFAS 14, Financial reportingfor segments ofa business enterprise. SFAS 131 is designed to provide more useful and meaningful information regarding operating segments of companies to enhance the ability of users of financial data to evaluate the financial statements of firms. Prior research has sometimes indicated that the FASB has not reached its objectives when SFASs are adopted. The purpose of this study is to provide initial results on the effectiveness of SFAS 131.
Pages/Duration: i, 39 pages
URI/DOI: http://hdl.handle.net/10125/32063
Rights: All UHM Honors Projects are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission from the copyright owner.
Appears in Collections:Honors Projects for Business Administration



Items in ScholarSpace are protected by copyright, with all rights reserved, unless otherwise indicated.