Reporting Sales of Segments Under APB Opinion No. 30.
研究了美国会计原则委员会意见书第30号中影响公司分部销售报告的问题，包括分部的定义以及销售分部的损益报告。
Abstract Examines issues related to US Accounting Principles Board Opinion No. 30 which affect the reporting of the sale of a company's segments. Definition of a segment of a company under Opinion No.30; Reporting of gains and losses from the sale of segments.