新分部报告【外文翻译】.doc

1、1外文文献翻译原文NEWSEGMENTREPORTINGTHEFINANCIALACCOUNTINGSTANDARDSBOARDFASBANDTHECANADIANINSTITUTEOFCHARTEREDACCOUNTANTSSIMULTANEOUSLYISSUEDIDENTICALNEWSTANDARDSONSEGMENTDISCLOSURESINJUNE1997INJULY1997,THEINTERNATIONALACCOUNTINGSTANDARDSCOMMITTEEIASCISSUEDNEWRULESONSEGMENTREPORTINGTHEFASBSSFASNO131,DISCLOS

2、UREABOUTSEGMENTSOFANENTERPRISEANDRELATEDINFORMATION,CONTAINSFOURSUBSTANTIALCHANGESFROMITSPREDECESSORSFASNO14THEIASCSINTERNATIONALACCOUNTINGSTANDARDNO14,REVISEDIASNO14R,REPORTINGFINANCIALINFORMATIONBYSEGMENT,REPRESENTSATIGHTENINGDOWNOFTHEORIGINALIASNO14SFASNO131ANDIASNO14RARESIGNIFICANTLYDIFFERENTTHE

3、SPECIFICSOFSFASNO131DEFINITIONOFSEGMENTSTHEREAREFOURSUBSTANTIALDIFFERENCESBETWEENSFASNO14ANDSFASNO131,BUTTHEMAJORCHANGEINSFASNO131FROMITSPREDECESSORISCLEARLYHOWSEGMENTSAREDEFINEDUNDERSFASNO14,SEGMENTSWEREDEFINEDBYINDUSTRYGROUPINGOFPRODUCTSANDSERVICESSOLDTOEXTERNALCUSTOMERSUNDERSFASNO131,SEGMENTSARED

4、EFINEDFROMAMANAGEMENTAPPROACHPERSPECTIVEHOWMANAGEMENTORGANIZESSEGMENTSWITHINTHEENTERPRISEFORMAKINGDECISIONSANDASSESSINGPERFORMANCECONSEQUENTLY,SEGMENTSAREEVIDENTFROMTHESTRUCTUREOFTHEENTERPRISESINTERNALORGANIZATIONTHEINTERNALORGANIZATIONISBASEDONDIVISIONS,DEPARTMENTS,SUBSIDIARIES,ANDOTHERINTERNALUNIT

5、STHECHIEFOPERATINGDECISIONMAKERUSESTOMAKEOPERATINGDECISIONSANDTOASSESSANENTERPRISESPERFORMANCEREFERRINGTOAHIERARCHICALORGANIZATIONALCHARTSHOULDPROVIDEGUIDANCEINIDENTIFYINGTHEOPERATINGSEGMENTSANENTERPRISECOMPONENTQUALIFIESASANOPERATINGSEGMENTIFITENGAGESINBUSINESSACTIVITIESTHATMAYORMAYNOTEARNREVENUESO

6、RINCUREXPENSES2ITSOPERATINGRESULTSAREREGULARLYREVIEWEDBYTHEENTERPRISESCHIEFOPERATINGDECISIONMAKERTOMAKEDECISIONSABOUTRESOURCESTOBEALLOCATEDTOTHESEGMENTANDASSESSITSPERFORMANCEDISCRETEFINANCIALDATAAREAVAILABLETHECHIEFOPERATINGDECISIONMAKERMAYBETHECHIEFEXECUTIVEOFFICER,CHIEFOPERATINGOFFICER,PRESIDENT,O

7、REVENACOMMITTEETHATCOLLECTIVELYPERFORMSTHEFUNCTIONOFALLOCATINGRESOURCESANDASSESSINGPERFORMANCEOFTHEENTERPRISESCOMPONENTSANOPERATINGSEGMENTMANAGERSAREAOFRESPONSIBILITYANDAUTHORITYMAYBEDEFINEDBYINDUSTRYGROUPING,GEOGRAPHICAREA,FUNCTIONALEXPERTISE,ORCONTINGENTORGANIZATIONALNEEDSSFASNO131RETAINSTHESAMEQU

8、ANTITATIVETHRESHOLDSFORSEGMENTIDENTIFICATIONASUSEDINSFASNO1410OFASSETS,REVENUES,ORPROFITORLOSSSFASNO131PERMITSAGGREGATINGTWOORMOREOPERATINGSEGMENTSINTOASINGLEREPORTABLESEGMENTIFITISCONSISTENTWITHTHEOBJECTIVEANDBASICPRINCIPLESOFTHESTATEMENTSIMILARITYISREQUIREDINCHARACTERISTICSSUCHASNATUREOFPRODUCTORS

9、ERVICES,NATUREOFPRODUCTIONPROCESS,ETCVERTICALINTEGRATIONASECONDSUBSTANTIALDIFFERENCEBETWEENSFASNO14ANDSFASNO131DEALSWITHVERTICALINTEGRATIONSFASNO14FOCUSEDONANENTERPRISESENDPRODUCTPRODUCTSANDSERVICESSOLDTOEXTERNALPARTIESINITSINDUSTRYSEGMENTAPPROACHOPERATINGSEGMENTSUNDERSFASNO131AREMAJORPARTSOFANENTER

10、PRISEANDINCLUDECOMPONENTSTHATAREVERTICALLYINTEGRATEDINTOTHEENTERPRISEANDSTARTUPOPERATIONSTHATMAYNOTYETHAVEREVENUESDISCLOSURESATHIRDSUBSTANTIALDIFFERENCEBETWEENSFASNO14ANDSFASNO131ISTHEAMOUNTOFFINANCIALDISCLOSURESANDTHEIRCONFORMITYWITHGAAPSFASNO131REQUIRESSEVERALSPECIFICDISCLOSURESTHATRESULTINMOREDET

11、AILTHANUNDERSFASNO14KEYDISCLOSUREREQUIREMENTSOFSFASNO131ARESUMMARIZEDINTABLE1SFASNO131PERMITS,BUTDOESNOTREQUIRE,ACOMPLETESETOFFINANCIALSTATEMENTSFOREACHREPORTABLESEGMENTPROFITANDLOSSANDTOTALASSETINFORMATIONREPORTEDSHOULDBEWHATISUSEDBYTHECHIEFOPERATINGDECISIONMAKERTOALLOCATERESOURCESANDEVALUATEPERFOR

12、MANCESFAS3NO131DISCLOSURESWILLNOTCONFORMTOGAAPIFTHEINFORMATIONUSEDISNOTGAAPBASEDIFSEVERALALTERNATIVEMEASURESOFPROFITANDLOSSANDTOTALASSETSINCLUDINGALLOCATIONSAREREVIEWEDBYTHECHIEFOPERATINGDECISIONMAKER,THEPROFITANDLOSSANDTOTALASSETINFORMATIONCLOSESTTOGAAPSHOULDBEWHATISREPORTEDINTERIMSTATEMENTSAFOURTH

13、SUBSTANTIALDIFFERENCEBETWEENSFASNO131ANDPREVIOUSREQUIREMENTSISREPORTINGSEGMENTDATAONANINTERIMBASISSFASNO14REQUIREDTHATSEGMENTINFORMATIONBEREPORTEDONANINTERIMBASIS,BUTSFASNO18,FINANCIALREPORTINGFORSEGMENTSOFABUSINESSENTERPRISEINTERIMFINANCIALSTATEMENTS,INNOVEMBER1977,RESCINDEDTHEREQUIREMENTUNDERSFASN

14、O131,REPORTINGSOMESEGMENTDATAONANINTERIMBASISISAGAINREQUIREDOTHERREQUIREMENTSIFTHETOTALOFEXTERNALREVENUEREPORTEDBYOPERATINGSEGMENTSCONSTITUTESLESSTHAN75OFTOTALCONSOLIDATEDREVENUES,ADDITIONALOPERATINGSEGMENTSSHOULDBEIDENTIFIEDASREPORTABLESEGMENTS,EVENIFTHEYMEETNONEOFTHE10CRITERIAINFORMATIONABOUTREVEN

15、UESANDASSETSSHALLBEREPORTEDBYGEOGRAPHICAREAIFTHEOPERATINGSEGMENTSDONOTREFLECTAGEOGRAPHICORGANIZATIONSFASNO131ISEFFECTIVEFORALLYEARSBEGINNINGAFTERDECEMBER15,1997ANEVALUATIONOFSFASNO131SFASNO14HASBEENDESCRIBEDASANEXPERIMENTBECAUSEITREQUIREDSEGMENTDISCLOSURESFORTHEFIRSTTUNEGIVENTHEWIDESPREADCALLSFORCON

16、TINUATIONOFSEGMENTDISCLOSURESANDFORREFORMINHOWSEGMENTSAREIDENTIFIED,THEFASBFACEDTWOMAJORCHOICESFIRST,ITCOULDCONTINUETHEINDUSTRYSEGMENTAPPROACHBYTIGHTENINGTHELOOPHOLESTHATGAVECOMPANIESSUFFICIENTWIGGLEROOMTOAVOIDADEQUATESEGMENTDISCLOSURESECOND,ITCOULDCREATEANEWMETHODFORIDENTIFYINGSEGMENTSTHATWOULDCONT

17、RIBUTETOINCREASEDCOMPLIANCEWHILESIMULTANEOUSLYDISCLOSINGNEWTYPESOFINFORMATIONTHEFASBCHOSETOCONTINUETHESEGMENTDISCLOSUREEXPERIMENTATIONWITHTHELATTERAPPROACH,WHICHWEBELIEVEISTHEBETTERCHOICETHEFASBCOULDHAVESUCCESSFULLYTIGHTENEDTHELOOPHOLESTHATPERMITMANYCOMPANIESTOAVOIDIDENTIFYINGSEGMENTSONANINDUSTRYBAS

18、ISSUCHANAPPROACHWOULDHAVEMANYBENEFITS4THECONCEPTOFDIVISIONONTHEBASISOFENDPRODUCTSANDSERVICESISWIDELYUNDERSTOODBYINVESTORS,ANALYSTS,ANDTHEGENERALPUBLICITWOULDCONTRIBUTETOENHANCEDCROSSSECTIONALCOMPARABILITYBYANALYSTSANDINVESTORSTHISCOMPARABILITYISMADEPOSSIBLEBYTHEWEALTHOFDATA,AGGREGATEDALONGINDUSTRYLI

19、NES,THATFEDERALANDSTATEAGENCIESASSEMBLEANDPUBLISHSTANDARDACCOUNTINGPROCEDURESIE,GAAPCOULDBECONSISTENTLYAPPLIEDIFSEGMENTSWOULDBEFORMEDONACONSISTENTBASISFROMCOMPANYTOCOMPANYHOWEVER,SUPPLYINGDISAGGREGATEDFINANCIALDATAONANINDUSTRYBASISHASTWOSHORTCOMINGSTHEMOSTSIGNIFICANTSHORTCOMINGISIFMANAGERIALRESPONSI

20、BILITIESARENOTORGANIZEDALONGINDUSTRYLINES,THEEXTERNALFINANCIALDISCLOSURESONANINDUSTRYBASISWOULDBEARTIFICIALANDIRRELEVANTFORANALYZINGTHERISKSANDREWARDSOFTHEACTUALBUSINESSSEGMENTSOFTHEENTERPRISE,MAKINGENTERPRISECASHFLOWPREDICTIONSPROBLEMATICPROVIDINGTHEINFORMATIONISRELATIVELYCOSTLYIFMANAGERIALRESPONSI

21、BILITIESARENOTORGANIZEDALONGINDUSTRYLINESTHATIS,ORGANIZATIONSALREADYPREPAREFINANCIALREPORTSFORSEGMENTSFORRESOURCEALLOCATIONANDPERFORMANCEEVALUATIONIFTHESEMANAGERIALAREASDONOTFALLALONGINDUSTRYLINES,ASECONDSETOFACCOUNTINGSEGMENTDISCLOSURESWOULDNEEDTOBEPREPAREDFOREXTERNALFINANCIALREPORTINGNEVERTHELESS,

22、THEFASBCHOSETHEMANAGEMENTAPPROACHTOIDENTIFYINGSEGMENTSOVERTHEINDUSTRYAPPROACHTHEMANAGEMENTAPPROACHISEXPECTEDTOPRODUCETHESEBENEFITSDISCLOSINGINFORMATIONABOUTTHESTRUCTUREOFANENTERPRISESINTERNALORGANIZATIONANDITSMEANSOFEVALUATINGPERFORMANCEAREIMPORTANTBECAUSEITDISCLOSESMANAGEMENTSINSIGHTSINTOTHEOVERALL

23、PRODUCTIONPROCESSITHIGHLIGHTSTHEOPPORTUNITIESANDRISKSMANAGEMENTBELIEVESAREIMPORTANTFOREXAMPLE,ADISCLOSUREOFTHECURRENTSTRUCTUREMIGHTPROMPTAUSERTOASK,“WHYISTHEENTERPRISEORGANIZEDLIKETHIS“ASANSWERSAREUNCOVERED,USERASSESSMENTOFRISKSANDREWARDSSHOULDPRODUCEAMOREEFFICIENTALLOCATIONOFCAPITALINADDITION,IFUSE

24、RSCAN“SEETHEENTERPRISETHROUGHTHEEYESOFMANAGEMENT,“THEYSHOULDBEBETTERABLETOPREDICT5MANAGERIALACTIONSANDREACTIONSTHATCANAFFECTANENTERPRISESPROSPECTSFORFUTURECASHFLOWSBECAUSEINFORMATIONABOUTTHOSESEGMENTSISALREADYBEINGGENERATEDFORMANAGEMENTSUSE,THEINCREMENTALCOSTOFPROVIDINGINFORMATIONCOULDBERELATIVELYLO

25、WTHEFASBCHOSETOREQUIRETHATCOMPANIESEXTERNALLYDISCLOSETHESAMEINFORMATIONASUSEDINTERNALLYFORDECISIONMAKING,INSTEADOFMANDATINGASPECIFICFORMATFORASSESSINGSEGMENTPERFORMANCETHISINFORMATIONHASTHEPOTENTIALTOPROVIDEUSERSWITHADDITIONALINSIGHTSINTOTHEMANAGERIALDECISIONMAKINGPROCESSITISTHOUGHTTHATIDENTIFYINGSE

26、GMENTSBASEDONTHESTRUCTUREOFANENTERPRISESINTERNALORGANIZATIONWILLMAKEIDENTIFICATIONOFSEGMENTSMOREOBJECTIVEANDVERIFIABLEAUDITORSSHOULDBEABLETOIDENTIFYSEGMENTSBYREFERRINGTOORGANIZATIONALCHARTS,STRATEGICISSUESDISCUSSEDINBOARDOFDIRECTORMINUTES,ANDPERFORMANCEREPORTSENTEREDINTOTHEBOARDOFDIRECTORMINUTESTHEM

27、ANAGERIALAPPROACHHASTWOSHORTCOMINGSCROSSSECTIONALCOMPARISONSWILLBEMOREDIFFICULTBECAUSEITISEXPECTEDTHATSEGMENTDISCLOSURESWILLREFLECTTHEDIVERSITYAMONGBUSINESSENTERPRISESSEGMENTPERFORMANCEDISCLOSURESAREREQUIREDTOBEINTHESAMEFORMATASPRESENTEDTOANDUSEDBYMANAGEMENTTHEREISNOREASONTOEXPECTTHEYWILLADHEREALWAY

28、STOGAAPNONGAAPSEGMENTDISCLOSURESCOULDMAKEITDIFFICULTTOANALYZEPERFORMANCEANDCOMPAREACROSSDIFFERENTENTERPRISESTHESPECIFICSOFIASNO14RINIASNO14R,THEIASCREAFFIRMSTHATTHEPRIMARYBASESFORCLASSIFICATIONOFBUSINESSCOMPONENTSARERELATEDPRODUCTSORSERVICESANDGEOGRAPHYTHENEWSTANDARD1PROVIDESEXPLICITQUANTITATIVETHRE

29、SHOLDSFORTHEREPORTINGOFSEGMENTS,2HASCLEARDEFINITIONSOFALLDISCLOSURES,AND3PROVIDESCLEARGUIDELINESTHATANENTERPRISEMAYAPPLYTOITSSEGMENTREPORTINGTHEIASCAPPLIESTHEFINANCIALANALYSISNOTIONOFASSESSINGENTERPRISERISKSANDREWARDSTOITSCLASSIFICATIONOFBUSINESSANDGEOGRAPHICSEGMENTSTHERISKREWARDSAPPROACHENTERSTHESE

30、GMENTREPORTINGSCHEMEINTWOWAYSINTHEDEFINITIONAND6IDENTIFICATIONOFSEGMENTSANDINTHEDETERMINATIONOFTHENATUREOFPRIMARYANDSECONDARYREPORTINGREQUIREMENTSDEFINITIONOFSEGMENTSIASNO14RDEFINESABUSINESSSEGMENTASADISTINGUISHABLECOMPONENTOFANENTERPRISEENGAGEDINPROVIDINGANINDIVIDUALPRODUCTORSERVICEORAGROUPOFRELATE

31、DPRODUCTSORSERVICESANDSUBJECTTORISKSANDREWARDSTHATAREDIFFERENTFROMTHOSEOFOTHERSEGMENTSITWOULDBESIMILARTOANINDUSTRYSEGMENTEXCEPTTHEIASCHASIMPOSEDARISKSREWARDSQUALIFICATIONINOTHERWORDS,THEIASCINTENDSTODISCOURAGETHEAGGREGATIONOFSEGMENTSTHATBELONGTOTHESAMEINDUSTRYBUTDIFFERINRISKORREWARDCHARACTERISTICSAG

32、EOGRAPHICSEGMENTISADISTINGUISHABLECOMPONENTOFANENTERPRISEENGAGEDINPROVIDINGPRODUCTSORSERVICESWITHINAPARTICULARGEOGRAPHICORCOMMONBLOC,ANDSUBJECTTORISKSANDRETURNSTHATAREDIFFERENTFROMTHOSEOPERATINGINOTHERAREASORBLOCSGEOGRAPHICSEGMENTSAREBASEDEITHERONTHELOCATIONOFANENTERPRISESINPUTFACTORSORTHELOCATIONOF

33、ITSFINALCUSTOMERSRISKSANDREWARDSASSOCIATEDWITHAPRODUCTORASERVICEORWITHAGROUPOFPRODUCTSORSERVICESMAYVARYBYCOUNTRYORECONOMICBLOCTWOTIERSTRUCTUREIASNO14RREQUIRESATWOTIERSTRUCTUREFORITSSEGMENTREPORTINGREQUIREMENTSTHETWOTIERAPPROACHREQUIRESINFORMATIONBOTHBYBUSINESSANDGEOGRAPHICSEGMENTSTHERISKREWARDSAPPRO

34、ACHISUSEDTODETERMINEWHETHERBUSINESSSEGMENTSORGEOGRAPHICSEGMENTSSHOULDBETHEPRIMARYTIERORLAYEROFSEGMENTREPORTINGIFTHEPRIMARYTIERISBASEDONBUSINESSGEOGRAPHICSEGMENTS,THESECONDARYTIERISBASEDONGEOGRAPHICBUSINESSSEGMENTSTHECHOICEOFSEGMENTTYPEFORTHEPRIMARYLAYERISBASEDONTHEINTERNALORGANIZATIONOFTHEENTERPRISE

35、,THEREPORTINGSTRUCTURETOTHECEOANDTHEBOARDOFDIRECTORS,ANDTHENATUREOFTHERISKSANDREWARDSFACEDBYTHEORGANIZATIONIFANENTERPRISESMODEOFORGANIZATIONRESEMBLESNEITHERBUSINESSSEGMENTSNORGEOGRAPHICSEGMENTSIE,BASEDONMANAGEMENTORGANIZATION,THEIASCREQUIRESTHEENTERPRISETOCHOOSEBETWEENBUSINESSSEGMENTSANDGEOGRAPHICSE

36、GMENTSFORITSFIRSTANDSECONDTIERS7OTHERREQUIREMENTSIASNO14RAPPLIESTOALLFINANCIALSTATEMENTSBASEDONIASGAAPFORALLPERIODSBEGINNINGONORAFTERJULY1,1998ITDOESNOTAPPLYTOINTERIMSTATEMENTSADDITIONALDISCLOSUREREQUIREMENTSARESUMMARIZEDINTABLE2EVALUATIONOFIASNO14RINIASNO14RTHEIASCHASVASTLYIMPROVEDITSSEGMENTDISCLOS

37、UREREQUIREMENTSIASNO14WASTOOLOOSELYDEFINEDTOMEETTHEREQUIREMENTSOFANINTERNATIONALFINANCIALANALYSTCOMMUNITYTHEIASCHADTWOALTERNATIVESTIGHTENITSDEFINITIONOFANINDUSTRYSEGMENTBYUSINGARISKREWARDAPPROACHORADOPTTHEFASBMANAGEMENTAPPROACHTOIDENTIFYSEGMENTSTHEIASCCHOSETOTIGHTENTHEDEFINITIONOFANINDUSTRYSEGMENTBY

38、USINGARISKREWARDAPPROACH,WHICHWEBELIEVEISITSBETTERCHOICETOAPPRECIATEWHYTHISAPPROACHISABETTERCHOICEFORTHEIASCANDTHEMANAGEMENTAPPROACHISABETTERCHOICEFORTHEFASB,ITISNECESSARYTOEXAMINEUSERNEEDSANDTHEFINANCIALREPORTINGENVIRONMENTSTHEREISNOINTERNATIONALSYSTEMOFFINANCIALMARKETS,ONLYFINANCIALMARKETSTHATEXIS

39、TINVARIOUSCOUNTRIESTHESEMARKETSDIFFERBECAUSEOFSOCIAL,ECONOMIC,ANDPOLITICALREASONSENTERPRISESDOMICILEDINDIFFERENTCOUNTRIESENCOUNTERDIFFERENTREGULATORYANDACCOUNTINGREQUIREMENTSASARESULT,MANAGEMENTSTYLESDIFFERFROMCOUNTRYTOCOUNTRYBASEDONTHEINTERACTIONOFALLOFTHESEFACTORSLIKEWISE,INVESTORSANDANALYSTSWITHA

40、NINTERNATIONALINTERESTHAVEDIFFERENTBACKGROUNDS,EXPERIENCES,ANDPERSPECTIVESSEGMENTREPORTINGBASEDONMANAGERIALORGANIZATIONWOULDINCREASETHELEVELOFDIFFICULTYINFINANCIALANALYSISBECAUSEOFTHESEQUALITATIVEFACTORSTHISISINCONTRASTTOTHEFINANCIALMARKETENVIRONMENTINTHEUSWHERETHEREISMOREHOMOGENEITYINMANAGERIALSTYL

41、E,ORGANIZATION,REGULATORYENVIRONMENT,ANDINVESTORPERSPECTIVESASEXPLAINEDBEFORE,SEGMENTREPORTINGUNDERTHEMANAGEMENTAPPROACHISABETTERCHOICEINTHEUSTHEIASCHOSETHERISKREWARDAPPROACHBECAUSEITCOULDBEUNDERSTOODANDAPPLIEDACROSSDIFFERENTCULTURESANDFINANCIALMARKETSWITHOUTCOMPROMISINGTHENEEDTOPRESENTINFORMATIONTH

42、ATCOULDBEUSEFULINPREDICTINGFUTURECASHFLOWSANALYZING8ANORGANIZATIONSSTRUCTUREONTHEBASISOFPRODUCTSANDSERVICESWITHSIMILARRISKREWARDPROFILESCANWITHSTANDTHERIGORSOFTRANSLATIONACROSSINTERNATIONALBOUNDARIESSOURCEALBRECHTWDAVIDANDCHIPALKATTINIRANJANNEWSEGMENTREPORTINGJCPAJOURNAL19986846529译文新分部报告1997年6月，美国财

43、务会计委员会和加拿大特许会计师协会同时颁布相同的分部披露新准则。1997年7月，国际会计准则委员会IASC发布了分部报告的新规则。美国财务会计准则第131号披露关于企业的分部和相关信息，包含其前身财务会计准则第14号的四个重大变化。修订的国际会计准则第14号IASNO14R，分部财务信息报告，替代了原来的国际会计准则第14号。美国财务会计准则第131号与国际会计准则第14R号有着显著的差异。美国财务会计准则第131号的特性分部的定义。美国财务会计准则第14号与第131号有四个重大差异，然而第131号中最主要的变化还是分部的定义。在财务会计准则第14号下，分部被定义为销售给外部客户的产品及服务的

44、行业分类。在财务会计准则第131号下，分部从管理法角度定义，即管理层如何组织企业内部分部来进行决策和评估业绩。因此，从企业的内部组织结构划分分部是显而易见的。内部组织是基于各部门、机关、子公司和其他内部单位，主要经营决策者以此用来作出经营决策及评估企业的业绩。同时分层的组织结构图应在确定经营分部时提供指导。一个企业的组成部分被确认为经营分部，有以下几种情况它从事经营活动，无论会不会赚取收入或产生费用。企业主要经营决策者定期评价它的经营成果，以此作出向分部分配资源的决策并考核企业各组成部分的绩效。财务数据是独立可用的。主要经营决策者可能是行政总裁、首席运营官、总裁，甚至是一个委员会，他们共同执行

45、分配资源及评估企业分部业绩的任务。经营分部管理者的责任和权力范围可以按行业分类、地理区域、专业技术，或组织队伍的需要来定义。美国财务会计准则第131号在分部确定方面保留了相同的阈值，如同在财务会计准则第14号下，10的资产、收入、利润或亏损。财务会计准则第131号允许把两个或多个经营分部合并为一个报告分部，前提是它们与财务报告的目标和基本原则是一致的，且它们在产品或服务，生产过程等性质上具有相似性。10纵向一体化。财务会计准则第14号与第131号第二个很大的区别是纵向一体化的处理。准则第14号的行业分部方法集中于企业的最终产品销售给外部机构的产品和服务。在准则第131号下的经营分部是企业的主要

46、组成部分，包括纵向融入到企业和开始运营的还没有收入的部分。信息披露。财务会计准则第14号与第131号第三个重要区别是财务信息披露的数量及它们与一般公认会计原则的相符程度。财务会计准则公告第131号要求，一些具体的披露信息要比财务会计准则第14号更详细。财务会计准则第131号的主要披露要求见表1。财务会计准则第131号许可但不要求，对各报告分部披露一套完整的财务报表。报告中的利润或亏损和总资产信息应该被主要经营决策者用来分配资源和评估业绩。如果所使用的信息不以一般公认会计原则为基础，那么财务会计准则第131号披露将不符合美国通用会计准则。如果主要经营决策者对几种可供选择的损益措施进行评价，那么最

47、接近美国通用会计准则的利润或亏损（和总资产）信息应该要被报告出来。中期报告。财务会计准则第131号与先前要求的第四个重大差异是中期报告分部的数据。财务会计准则第14号要求，分部信息应该在中期基础上报告。但1977年11月的财务会计准则第18号，企业分部财务报告中期财务报表，取消了该要求。在会计准则第131号下，又重新要求在中期基础上报告分部信息。其他要求。如果经营分部报告的外部收入总额构成少于综合总收入的75，其他经营分部应被确定为报告分部，即使没有符合10的标准。如果经营分部没有反映地理区域或组织，则有关收入和资产的信息应按照地理区域来报告。美国财务会计准则第131号从1997年12月15日

48、起开始实施，且长期有效。对美国财务会计准则第131号的评价财务会计准则第14号已被描述为一个试验，因为它需要作为分部报告披露的先调。财务会计准则委员会在收到众多关于如何延续分部信息披露和改革分部确定方法的呼吁后，面临着两种主要的选择。首先可以通过克服给企业足够回旋余地而回避分部报告披露的漏洞，来延续行业分部方法。第二，可以创造11一种有助于提高合规程度同时披露新信息类型的新分部确定方法。财务会计准则委员会选择后一种方法继续进行分部披露的试验，同时我们也认为是更好的选择。财务会计准则委员会本来可以成功地克服允许企业回避以行业基础来确定分部的漏洞。这种方法本来有很多益处投资者、分析师和广大公众都普

49、遍理解在最终产品和服务基础上的分部概念。有助于加强分析师和投资者跨部门的比较，联邦和国家机构汇集和发表称丰富的数据、产业聚集线使这种比较成为可能。如果分部能从一个公司到一个公司形成一致的基础，那标准会计准则（也就是公认会计准则）将被贯彻应用。然而，在行业基础上提供分部财务数据有两个缺点最明显的缺点是如果没有按行业组织确定管理职责，按行业基础披露的分部财务信息对于分析企业实际业务分部的风险和报酬将是人为的、不恰当的，企业的现金流量预测也会有问题。如果没有按行业组织确定管理职责，则提供的信息成本相对要高。也就是说，组织机构已经准备就资源分配和绩效评估披露分部财务报告，如果这些管理领域没有按行业组织，那么还需要就分部信息编制外部财务报告。然而，财务会计准则委员会选择了管理法来确定分部，以代替行业法。管理法预计将有以下好处披露有关企业内部组织结构和评估绩效方法的信息是非常重要的，因为它揭示了整个生产过程中的管理见解。它强调机遇和风险管理信念是很重要的。例如，一份当前结构的披露报告可能会使使用者提出疑问“为什么企业会这样组织”答案是，使用者对风险和报酬的评估能使资金分配更加有效。此外，如果使用者能“用管理层的眼光来看企业，”他们应该能够更好地预测管理行为和反应，这种行为和反应可以影响到一个企业的未来现金流量。由于