FASB 14,
已有 263 次阅读 2011-07-30 10:08rs also is very important. Therefore, in determining the division standard, should increase profit (loss), identifiable assets two indexes, namely a division profit (loss) reach the company's total profit (loss) 10% of the identifiable assets or sites of the company's total 10% of the identifiable assets, shall disclose relevant invibramformation of the division. This rule also applies to press the disclosure of the geographic segment. Through the business income, operating profit (loss), net assets the three indexes, can more accurately reflect the company branch of accounting information, to ensure the true and reliable. 3. On the division of importance testvibram five fingers saleing should report the provisions is more specific. Confirm can report division is very important for division information disclosure, if not properly confirm can report divisions, will influence the authenticity of information disclosure, branch and importance testing is the key to confirm can report division. (1) operating incVibram Fivefingersome 10% test. When a company's total revenues to division of operating revenue above 10%, could see this division as can report divisions, disclose the relevant information. Therefore, the importance of operating revenue for key test is confirmed, while operating income confirm relatively controversial question is whether the businvibram five fingers saleess income between division should included in the business income of a division. Some scholars believe that the division between operating income shall not include in a division of revenue. The author argues that although the division between the business income is not a certain segment of foreign business income, but reflected thfive fingersis division management circumstance and profitability, can reflect the division from overall business performance. Therefore, the importance of the business income between the testing, division should be included in the business income also tested division of revenue. If so, the importance of business income can more accurately forfive fingers shoes test, to correct the purpose of recognition report division. (2) identifiable assets 10% test. When a division of the identifiable assets reached 10% of the company's total assets, shall disclose this division of information. This test question is how to determine the key identifiable assets, and the composition of identifiablvibram five fingers bikilae assets. American FASB 14, announcement regulation, company formed to division of investment shall be accounted into goodwill identifiable assets. But according to the actual situation in our country at present, asset appraisal method is relatively backward, and lack of a certain assets fair value of circulation market, so hard toVibram Five Fingers truly reflect the value of assets that assessment. So our current for company formed to division investment should be cautious and reputation, reputation not included in the division of identifiable assets, in case the companies use to evaluate loopholes virtually increased division assets. So, the division of identifiable assets vibram five fingers classicby
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