What is it about?
Investors and Analysts view segment level disclosures as vital for analyzing company performance. This study documents the lack of significant improvement in segment disclosures by US public entities over the last 40 years and presents data on the issues raised in the 2016 FASB invitation to comment.
Featured Image
Read the Original
This page is a summary of: The State of Segment Reporting by U.S. Public Entities: 1976–2017, Accounting Horizons, October 2020, American Accounting Association,
DOI: 10.2308/horizons-19-104.
You can read the full text:
Contributors
The following have contributed to this page
