Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
public business enterprises
|
| gptkbp:basisOfSegmentation |
management approach
|
| gptkbp:fullName |
Statement of Financial Accounting Standards No. 131
|
| https://www.w3.org/2000/01/rdf-schema#label |
SFAS 131
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:location |
gptkb:United_States
|
| gptkbp:purpose |
to establish standards for the way public business enterprises report information about operating segments
|
| gptkbp:replacedBy |
gptkb:ASC_280
SFAS 14 |
| gptkbp:requiresDisclosureOf |
reconciliations to consolidated amounts
segment assets segment profit or loss segment revenues |
| gptkbp:startDate |
1998-01-01
|
| gptkbp:status |
superseded
|
| gptkbp:title |
Disclosures about Segments of an Enterprise and Related Information
|
| gptkbp:bfsParent |
gptkb:ASC_280
|
| gptkbp:bfsLayer |
7
|