Financial Accounting Standards Committee, which recommended that geographic
segments for sales should be determined based along country boundaries or opera-
tions in each of the seven major industrialized countries of the world.^31
SOURCES AND SUGGESTED REFERENCES
Andersen, BDO, Deloitte Touche Tohmatsu, Ernst & Young, Grant Thorton, KPMG, and
PricewaterhouseCoopers.GAAP 2001: A Survey of National Accounting Rules Benchmarked
against International Accounting Standards, 2002.
Albrecht, W. B., and N. Chipalkatti. “New Segment Reporting.” CPA Journal, May 1, 1998.
American Institute of Certified Public Accountants (AICPA). Improving Business Reporting—
A Customer Focus. Report of the AICPA Special Committee on Financial Reporting, 1994.
Association for Investment Management and Research. Report of Association for Investment
Management and Research Corporate Information Committee Including Evaluation of Corpo-
rate Financial Reporting in Selected Industries for the Year 1991-92. New York: AIMR, 1993.
Backer, Morton, and Walter B. McFarland. External Report for Segments Of A Business. New
York: National Association of Accountants, 1968.
Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff,
W. R. Landman, and R. G. Stephens. American Accounting Association Financial Reporting
Standards Committee Response to the FASB Discussion Memorandum, “Reporting Disag-
gregated Information by Business Enterprises, Accounting Horizons, September 1994, pp.
75–82.
Barth, M. E., T. B. Bell, D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff,
W. R. Landsman, and Bruce K. Behn, Nancy B. Nichols, and Donna L. Street. “The Predic-
tive Ability of Geographic Segment Disclosures: SFAS 131 versus SFAS 14.” Journal of In-
ternational Accounting Research, Vol. 1, 2002.
Chapman, Paul. “Accounting Standards Are Not Just a Technicality.” Independent Business
Weekly, May 19, 1999.
Financial Accounting Standards Board. Statement of Financial Standards No. 14: Financial
Reporting for Segments of a Business Enterprise.Stamford, CT: Financial Accounting Stan-
dards Board, 1976.
Financial Accounting Standards Board. Proposed Statement of Financial Accounting Stan-
dard: Reporting Disaggregated Information About a Business Enterprise.Stamford, CT:
FASB, 1996.
Financial Accounting Standards Board. Statement of Financial Accounting Standards No.
131: Disclosures about Segments of an Enterprise and Related Information.Stamford, CT:
FASB, 1997.
International Accounting Standards Committee. International Accounting Standard No. 14:
Reporting Financial Information by Segment.London: IASC, 1981.
International Accounting Standards Committee. International Accounting Standard No. 14R:
Reporting Financial Information by Segment (Revised).London: IASC, 1997.
Mautz, R. K. Financial Reporting by Diversified Companies.New York: Financial Executives
Research Foundation, 1968.
McConnell, P., and P. Pacter. “IASC and FASB Proposals Would Enhance Segment Report-
ing.”CPA Journal, August 1, 1995.
Miller European Accounting Guide. “Germany: Recent and Expected Future Developments,”
1999.
Nichols, Nancy B., Donna L. Street, and Sidney J. Gray. “Geographic Segment Disclosures in
the United States: Reporting Practices Enter a New Era.” Journal of International Account-
ing, Auditing, and Taxation, Vol. 9, No. 1, 2000, pp. 59–82.
22 • 26 SEGMENTAL AND FOREIGN OPERATIONS DISCLOSURES
(^31) Barth, Bell, Collins, Crooch, Elliott, Frecka, Imhoff, Landman, and Stephens, 1994.