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随着市场经济的发展,分部报告信息对满足财务报表使用者的需求是必要的,而其提供信息的可靠性和相关性程度影响投资者的判断力以及其它相关利益团体的利益,决定分部报告可靠性和相关性程度的基础因素是对分部及可报告分部确认。本文拟从美国和国际财务会计准则委员会对分部确定的方法,及其经济后果角度出发分析其优劣,以期对我国分部确认方法提供启示。
With the development of market economy, it is necessary for the reporting information of divisions to meet the needs of users of financial statements. However, the reliability and relevance of the information provided affect the judgment of investors and the interests of other relevant interest groups. The basis for the department’s reporting of the degree of reliability and relevance is the recognition of the segment and the reportable segments. This article intends to analyze the merits and demerits of the methods determined by the United States and International Financial Accounting Standards Board and the economic consequences from the point of view of the division, in order to provide enlightenment to the method of affirmation of our country.