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已有 276 次阅读 2011-07-30 10:06inciples (GAAP) to disclose all of the financial statements. In 1976, financial accounting standards board (FASB) issued the first 14 announcement, require the company to press industry or geographic division to disclose division information, including the non-affiliated customer income, internal transfer, operating profit or loss vibram five fingers saleand identifiable assets etc, and regulations according to the industrial division, if must be disclosed depreciation and capital expenditure, subsidiaries and other information. Article 14 the division announced report standard issued in accordance with GAAP start applies to all the companies to disclose financial statements. AfterVibram Fivefingers that, for the tenth 4 again FASB announcements were revised provisions listed company, only segment information disclosure. American FASB regulation, as long as one of importance to satisfy the following standard test, company shall disclose relevant data: (1) the division of the company's total revenue division of operating rfive fingersevenue above 10%. (2) the division of business profits or losses of the total profit or loss by more than 10 percent. (3) company total identifiable assets accounted for 10% of the identifiable assets. 2. Britain In 1965, London stock exchange first segment information disclosure requirements listed companies, and then in 1vibram five fingers sale967 by law requires companies to disclose the division of industry revenues and profits. In 1981 and 1989 law requires companies to disclose the division of operating income and industry pre-tax profit at the same time, should also disclosed the turnover of geographic segment. In 1990, the English accounting standards committee (ASfive fingers shoesC) promulgated the division report criterion, and increased trade division and geographical divisions shall disclose the net assets of regulation, and divisions according to sources and geographic segment to disclose information possible. 3. The international accounting standards board In 1981, the international accounting vibram five fingers bikilastandards board (IASC) issued the first 14 international accounting standards (IAS14), demanded by the industry division and geographical divisions to disclose operating income, and between income and foreign income divisions shown separately; Also demanded by the JueDuiShu and relative to disclose operating results and identifiablvibrame assets. In 1995, E51 IASC promulgated the draft version of the report division financial information, rules limit management authorities to confirm the division of the option. The provisions IASC similar to FASB regulation, because they will all the company's organizational structure and internal report system as the basis of convibram five fingers classicfirmation division. Thus, the United States, Britain and IASC of segment information disclosure in regulation is more similar. (1) according to the industrial division and geographical divisions to segment information disclosure. (2) confirmed that the division of standard can report basically has business revenue and operatingVibram Five Fingers pr
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