A look at the segment reporting practices of some Fortune 500 companies

The authors examined the segment reporting practices of 120 Fortune 500 companies. Most of these comapnies applied FAS 131 reporting requirements early. The authors reveal what industry and geographic segments were reported, what segment information items were disclosed, and what transfer pricing me...

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Veröffentlicht in:	The Journal of corporate accounting & finance 1999-03, Vol.10 (3), p.127-143
Hauptverfasser:	Tang, Roger Y. W., Zhao, Jie
Format:	Artikel
Sprache:	eng
Schlagworte:	Annual reports Customer services FASB statements Financial accounting standards Financial reporting Financial statements International accounting standards Lines of business reporting Manufacturing Manycompanies Pharmaceuticals Property & casualty insurance Public companies SFAS 131 Studies Transfer pricing
Online-Zugang:	Volltext
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Zusammenfassung:	The authors examined the segment reporting practices of 120 Fortune 500 companies. Most of these comapnies applied FAS 131 reporting requirements early. The authors reveal what industry and geographic segments were reported, what segment information items were disclosed, and what transfer pricing methods were used to account for intersegment sales. This information can help other public companies select reportable operating segments and improve segment reporting practices. © 1999 John Wiley & Sons, Inc.
ISSN:	1044-8136 1097-0053
DOI:	10.1002/(SICI)1097-0053(199921)10:3<127::AID-JCAF12>3.0.CO;2-P