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20世纪90年代以来世界经济又开始了一轮公司合并的浪潮,其结果产生了一批跨行业、跨国界的集团化公司。这些公司横跨不同性质、风险、获利能力迥异的产业和市场,面临分部所在国的政策风险和政治风险,这些降低了以公司整体为表达基础财务信息的有用性,分部报告的出现弥补了合并会计报表的不足。本文拟从美国分部报告的历史背景以及演进来说明分部报告准则的相关问题,以及该准则对我国的启示。
Since the 1990s, the world economy has started a wave of corporate mergers. As a result, a number of cross-industry and cross-border group companies have emerged. These companies face different types of risks and political risks across industries and markets of different nature, risk and ability to profitability, which reduces the usefulness of using the company as a whole to present basic financial information. The emergence of segment reports Make up for the lack of consolidated financial statements. This article intends to illustrate the relevant issues of the sub-reporting guidelines from the historical background and evolution of the sub-reports in the United States and its implications for our country.