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

dc.contributor.author	Arakaki, Kris
dc.contributor.department	Accounting
dc.date.accessioned	2014-01-15T20:09:53Z
dc.date.available	2014-01-15T20:09:53Z
dc.date.issued	2014-01-15
dc.description.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 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.
dc.format.extent	ii, 38 pages
dc.identifier.uri	http://hdl.handle.net/10125/32059
dc.publisher	University of Hawaii at Manoa
dc.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.
dc.title	Changes in Generally Accepted Accounting Principles: Case of SFAS 131-Disclosures about Segments of an Enterprise and Related Information
dc.type	Term Project
dc.type.dcmi	Text

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