세그먼트別 財務報告基準 -國際會計基準 第14號-

Reporting Financial Information by Segment-International Accounting Standards No. 14.-

The segment reporting is now one of internationally recognized accounting practices. The U.S.A. and many European countries have required segment reprorting as one of accounting standards since early 1970s. International Accounting Standards Committee (IASC) adopted Segment Reporting Standards (No.14, Reporting Financial Information by Segment) in 1981. In Korea. however, the interest in segment reporting is rather limited and the Segment Information also is not required for financial reporting purporses. This study is to analyse theoretical framework and practical problems of segment reporting on the review of researches and accounting standards in U.S.A. and other countries. The segment reporting with adequate standards and procedures will provide useful information to the users of financial statements and enhance their understanding and analysis of financial data.