关于《企业会计准则——分部报告》(征求意见稿)若干问题的思考

Reflections on Problems in "Enterprise Accounting Standards-Segment Report"(Draft Used to Collect Opinions)

我国《企业会计准则———分部报告》(征求意见稿)在分部的确定、分部信息的内容及分部报告准则的适用三个方面存在若干问题,因此,借鉴国际会计准则委员会、美国财务会计准则委员会以及其他国家有关分部报告准则的相关内容,对我国分布报告准则加以改进,使其更加完善和可行。

The article focuses on problems on the division,contents and application scope of the 'Segment Report'(Draft Used to Collect Opinions). Considering the similar standards of IASB,FASB and other countries and making comprehensive analysis,the author presents advices on the improvement of the 'Enterprise Accounting Standard--Segment Report'(Draft Used to Collect Opinions).