 |
|
 |
FASB Summaries |
Accounting:FASB SummariesFASB Exposure Drafts GASB Summaries GASB Exposure Drafts AICPA White Paper Taxation:Federal Tax FormsNew York State Tax Forms New York City Tax Forms Other State Tax Forms Tax Acct. & Regulatory Bulletin Ethics & RegulationCode of ConductBriefing Book on Issues Risk ManagementPeer Review SummariesRisk Mgt.& Liability Guidebook BookshelfOther CPA Journal PublicationsForensic & Litigation Svcs. Directory Career Opportunities Handbook |
Statement No. 14 Financial Reporting for Segments of a Business Enterprise STATUS Issue Date: December 1976 Effective Date: For fiscal years beginning after December 15, 1976 and interim periods within those years (but amended by FAS 18, FAS 21, and FAS 24) Affects: No other pronouncements Affected by: Paragraphs 3 and 7 amended by FAS 95 Paragraphs 4 and 73 and footnote 15 superseded by FAS 18 Paragraph 7 amended by FAS 24 Paragraph 27(c) amended by FAS 111 Paragraph 39 superseded by FAS 30 Paragraph 41 amended by FAS 18 and FAS 21 Other Interpretive Pronouncements: FTB 79-4 FTB 79-5 Abbreviations for Accounting Pronouncements FAS - FASB Statements FIN - FASB Interpretations FTB - FASB Technical Bulletins APB - APB Opinions AIN - AICPA Interpretations ARB - Accounting Research Bulletins CON - FASB Concepts EITF - EITF Issues Q&A - FASB Implementation Guides SUMMARY This Statement requires a publicly held business company to present, for each segment of its operations qualifying as a reportable segment, information on revenues, profitability, identifiable assets, and other related disclosures (such as the aggregate amount of a segment's depreciation, depletion,and amortization expense). Similar information is required to be reported on a geographic basis for those companies having foreign operations and export sales. If 10 percent or more of the revenue of a company is derived from sales to any single customer, that fact and the amount of revenue from each customer must also be disclosed. Finally, this Statement requires that a company operating predominately or exclusively in a single industry identify that industry. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
©2000 New York State Society of Certified Public Accountants. Legal Notices. |