The Financial Accounting Standards Board requires companies to supplement their consolidated financial statements with disclosures about segments

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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, the notes to the financial statements included in Marriott International's Form 10-K for the fiscal year ended December 31, 2015 provides various disclosures for the three segments in which it operated at that time: North American Full-Service, North American Limited-Service, and International.

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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?

Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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