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This article critiques the proposed segment reporting standard by the FASB, focusing on its implications and challenges.

Reporting Disaggregated Information: A Critique Based on Concepts Statement No. 2.

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This critique evaluates a new segment reporting standard, addressing user support and corporate concerns.

This article critiques the proposed segment reporting standard by the FASB, focusing on its implications and challenges.
Evaluation of the FASB exposure draft for segment reporting.
Analysis of comments from over 200 stakeholders regarding the proposed standard.
Discussion of the impact on users and corporations regarding the new disclosures.
Users show general support for the new segment reporting standard.
Corporations criticize the requirement for detailed disclosures as excessive and potentially harmful to competitiveness.
Recognizes the FASB's effort as a significant shift in segment reporting to better serve user needs.

Hermann et al. (1997) studied this question.

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