The Correlated Study Of

As a supplement of consolidated financial statement, segment report better meet the information requirement of financial statement users, for it provides users useful information about the profit-making ability and risk condition of a company's different business and geography. Awarded of the importance of segment report, western countries have drafted and issued accounting standards to require enterprises provide not only general-purpose financial statements, but also segment report since 1960's. In march 2006, our Ministry Of Finance just published . But segment report is new to our country .There are some problems in the new principles, so it's urgent for us to research and discuss about it. Based on the past research on this field from abroad and domestic, this thesis analyzes the issue with four parts:In the first part , there are the reviews of literature about segment report, the author introduce the results of researches in the world.In the second part, the author conducts international comparison of segment reports. At present, most of the developed countries in the world require the disclosure of information in...