分部报告会计准则的国际比较

International Comparison of Accounting Standards About Segment Report

分部报告作为合并财务报表的补充,提供了关于企业不同行业和不同区域的获利能力和风险情况等信息,更好地满足了信息使用者的信息需求。本文剖析了我国《企业会计准则第35号—分部报告》与美国会计准则和国际会计准则之间的异同,从分部报告的目标、分部报告的适用范围、分部划分方法、分部的种类、报告分部的确定、分部报告的形式等方面进行了比较,旨在借鉴国际经验从而完善我国的分部报告准则,以期对我国会计实践发挥更有效的指导作用。

As a supplement of consolidated financial statement, the segment report adequately meets the users＇ information requirement, because it provides the users with enough useful information about profit - making ability and risk condition of a company in different industries and in different regions. This paper compares the similarities and differences between the Accounting Standard for Business Enterprises No. 35-Segment？ reporting in China and the American Standard of Accounting and the International Standard of Accounting, from the aspects of the goals, the applicable domain, the ways of classification and the types of segment report, to the firxture of reportable segment and the forms of segment report, and so on, with the purpose of improving the segment report standard in China by learning the international experiences to play a more effective guiding role in our accounting practice.