Abstract
AbstractThis past May, the Financial Accounting Standards Board published an invitation to comment on. Reporting Disaggregated Information by Business Enterprises. That document, issued jointly with the FASB's counterpart in Canada (the Accounting Standards Board of the Canadian Institute of Chartered Accountants), asks for public comment on ways to resolve the key issues in reconsidering the current standards for preparing and reporting financial data by industry segment, geographic area, export sales, and major customers. The standards in the United States and Canada are quite similar.
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