Earticle

초록

영어

The aim of opening segment information on the financial statements is useful for the user of the information to decide with it. The methods of the segment information on the financial statements are based on the business department, region regarding to the business size, contribution of the profit, and trends of the growth. There are some deficiencies on the opening the segment information on the financial statements in Korea. But the opening of the segment information seems to be essential for the global economy system.

목차

I. 서론
 II. 연구계기
  1. 재무 회계적인 개시제도상의 요청
  2. 관리회계적인 요청
 III. 각국의 세그멘트제도
  1. 미국의 세그멘트정보화 제도
  2. 일본의 세그멘트정보의 제도
 IV. 세그멘트 회계기준과 정보
  1. 세그멘트 회계기준
  2. 세그멘트 회계정보
 V. 결론
 참고문헌
 Abstract

저자

• 이경구 [ Kyong Gu Rhee | 동의대학교 상경대학 경영학부 조교수 ]

참고문헌