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FASB Summaries |
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Statement No. 18 Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements-an amendment of FASB Statement No. 14 STATUS Issue Date: November 1977 Effective Date: December 1, 1977 retroactive to effective date of FAS 14 Affects: Supersedes FAS 14, paragraphs 4 and 73 and footnote 15 Amends FAS 14, paragraph 41 Affected by: No other pronouncements 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 eliminates the requirement of FASB Statement No. 14, Financial Reporting for Segments of a Business Enterprise, to report segment information in financial statements for interim periods. However, if a company chooses to present interim period segment information, its financial statements must comply with Statement 14. Copyright by Financial Accounting Standards Board. All Rights Reserved. Used by Permission.
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