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- Title
Segment Reporting Transparency--Caveat Emptor.
- Authors
Schiff, Jonathan B.; Schiff, Allen I.
- Abstract
Cooper Tire & Rubber adheres to the standards prescribed in SFAS No. 131, whereas Briggs & Stratton and Caterpillar follow the "management approach" in reconciling their segment numbers to their enterprise numbers. Despite their diverging from SFAS No. 131, the annual reports of the latter two companies received "clean opinions" from their auditors.
- Subjects
ACCOUNTING standards; STATEMENTS of standard accounting practice; LINE of business reporting; CORPORATION reports; COOPER Tire &; Rubber Co.; BRIGGS &; Stratton Corp.; CATERPILLAR Inc.
- Publication
Management Accounting Quarterly, 2006, Vol 8, Issue 1, p36
- ISSN
1528-5359
- Publication type
Article