Changes in Generally Accepted Accounting Principles: Case of SFAS 131-Disclosures about Segments of an Enterprise and Related Information
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Arakaki, Kris
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University of Hawaii at Manoa
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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 reporting for segments of a 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. This research provides an initial overview of changes in segment reporting as a result of SFAS 131 adoption by commercial organizations.
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ii, 38 pages
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