Question: The Financial Accounting Standards Board requires companies to supplement their consolidated

The Financial Accounting Standards Board requires companies to supplement their consolidated financial statements with disclosures about segments of their businesses. To comply with this standard, Marriott International’s 2008 annual report provides various disclosures for the five segments in which it operates: North American Full-Service Lodging, North American Limited-Service Lodging, International Lodging, Luxury Lodging, and Timeshare.
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Which users of accounting information do you think the FASB had in mind when it set this standard? What types of disclosures do you think these users would find helpful?




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  • CreatedJanuary 12, 2012
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