๐”– Bobbio Scriptorium
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FASB/New standards on segment reporting and comprehensive income

โœ Scribed by Paul Munter

Publisher
John Wiley and Sons
Year
1997
Tongue
English
Weight
636 KB
Volume
9
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

โœฆ Synopsis

the Financial Accounting Standards Board (FASB) issued its two most recent standards: FAS No. 130, "Reporting Comprehensive Income," and FAS No. 131, "Disclosures about Segments of an Enterprise and Related Information." Each of these standards is effective for years beginning after December 15,1997, and will require companies to provide the new information for not only the current period, but also prior periods, when comparative financial statements are issued.

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โœ Paul Munter ๐Ÿ“‚ Article ๐Ÿ“… 1997 ๐Ÿ› John Wiley and Sons ๐ŸŒ English โš– 213 KB

he tenure of Dennis Beresford as chairman of the Financial Accounting Standards Board (FASB) draws to a close on June T 30,1997. Mr. Beresford completed his second term as a member of the FASB and, according to that body's rules, is not eligible for reappointment. In part due to his impending depart