International Finance and Accounting Handbook

(avery) #1

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


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22 • 26 SEGMENTAL AND FOREIGN OPERATIONS DISCLOSURES

(^31) Barth, Bell, Collins, Crooch, Elliott, Frecka, Imhoff, Landman, and Stephens, 1994.

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