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1、外文文献翻译原文：NEWSEGMENTREPORTINGTheFinancialAccountingStandardsBoard(FASB)andTheCanadianInstituteofCharteredAccountantssimultaneouslyissuedidenticalnewstandardsonsegmentdisclosuresinJune1997.InJuly1997,theInternationalAccountingStandardsCommittee(IASC)issuednewrulesonsegmentrepo
2、rting.TheFASB'sSFASNo.131,DisclosureAboutSegmentsofanEnterpriseandRelatedInformation,containsfoursubstantialchangesfromitspredecessorSFASNo.14.TheIASC'sInternationalAccountingStandardNo.14,Revised(IASNo.14R),ReportingFinancialInformationbySegment,representsatighteningdownoft
3、heoriginalIASNo.14.SFASNo.131andIASNo.14Raresignificantlydifferent.TheSpecificsofSFASNo.131DefinitionofSegments.TherearefoursubstantialdifferencesbetweenSFASNo.14andSFASNo.131,butthemajorchangeinSFASNo.131fromitspredecessorisclearlyhowsegmentsaredefined.UnderSFASNo.14,segmen
4、tsweredefinedbyindustrygroupingofproductsandservicessoldtoexternalcustomers.UnderSFASNo.131,segmentsaredefinedfromamanagementapproachperspective--howmanagementorganizessegmentswithintheenterpriseformakingdecisionsandassessingperformance.Consequently,segmentsareevidentfromthe
5、structureoftheenterprise'sinternalorganization.Theinternalorganizationisbasedondivisions,departments,subsidiaries,andotherinternalunitsthechiefoperatingdecisionmakerusestomakeoperatingdecisionsandtoassessanenterprise'sperformance.Referringtoahierarchicalorganizationalchartsh
6、ouldprovideguidanceinidentifyingtheoperatingsegments.Anenterprisecomponentqualifiesasanoperatingsegmentif：·itengagesinbusinessactivitiesthatmayormaynotearnrevenuesorincurexpenses.13·itsoperatingresultsareregularlyreviewedbytheenterprise'schiefoperatingdecisionmakertomakedeci
7、sionsaboutresourcestobeallocatedtothesegmentandassessitsperformance.·discretefinancialdataareavailable.Thechiefoperatingdecisionmakermaybethechiefexecutiveofficer,chiefoperatingofficer,president,orevenacommitteethatcollectivelyperformsthefunctionofallocatingresourcesandasses
8、singperformanceoftheenterprise'scomponents.Anoperatingsegmentmanager'sareao
