《報告和披露》ppt課件-全文預覽
【正文】 ractices are and how they differ from those in developed countries. P. 158 。 26 Investor and analyst demand for information about firms’ industry and geographic segment operation and financial result is significant and growing. Segment disclosures help financial statement users better understand how the parts of a pany make up the whole. After all, product lines and areas of the world vary in terms of risks, returns, and opportunities. A desegregation by lines of business and geographic area should make for more informed judgments about the overall pany. 27 分部報告決定因素 : ?企業(yè) 風險和回報的主要來源和性質決定其主要分部報告形式是業(yè)務分部還是地區(qū)分部 D o m i n a n t s o u r c e a n d n a tu r e o f a n e n te r p r i s e r i s k s a n d r e tu r n sS ta r tP r i m a r y s e g m e n t r e p o r ti n g f o r m a t : b u s i n e s s s e g m e n tSecon dary se gm ent r e p o r ti n g f o r m a t : g e o g r a p h i c a l s e g m e n tp r o d u c ts a n d s e r v i c e s p r o v i d e dP r i m a r y s e g m e n t r e p o r ti n g f o r m a t : g e o g r a p h i c a l s e g m e n tSecon dary se gm ent r e p o r ti n g f o r m a t : b u s i n e s s s e g m e n tB u s i n e s s a r e a sEnd28 Increasingly, panies are being called upon to answer to wide range of “stakeholders”employees, customers, suppliers, governments, activist groups, and the general publicwho have areas of concern other than a pany’s ability to create economic value. Social responsibility reporting refers to the measurement and munication of information about a pany’s effects on employee welfare, the local munity, and the environment. 29 It reflects a belief that panies owe stakeholders an annual accounting of their social and environmental performance, just like the financial information they provide shareholders. Information on employee welfare has long been of interest to labor groups。 如果僅從披露方面進行比較，美國會計并不位于世界最前沿的位置。 and (5)Inter business reporting and XBRL. These disclosure and reporting
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