Response to the FASB Discussion Memorandum "Reporting Disaggregated Information by Business Enterprises"
美国会计学会回应FASB讨论备忘录，认为现行行业分部报告要求未能满足用户评估企业风险和预期回报的需求，并指出识别报告分部的标准过于模糊且缺乏一致性。
Abstract Discusses the American Accounting Association's (AAA) Financial Accounting Standards Committee's response to the U.S. Financial Accounting Standards Board's (FASB) discussion memorandum Reporting Disaggregated Information by Business Enterprises. The Committee believes that current industry segment reporting requirements do not adequately meet users' needs for assessing enterprise risks and prospective returns. The Committee identified two major areas of concern. The criteria set forth for identifying reportable segments are too vague and general. In many instances there appears to be a lack of consistency in how reportable segments are defined by an individual firm over time. The Committee supports the recommendation in the Association for Investment Management and Research position paper, Financial Reporting in the 1990s and Beyond, which calls for segment reporting based on the way the company is organized and managed.