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Keywords: SFAS 131
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Journal Articles
Accounting Horizons (2021) 35 (1): 1–27.
Published: 01 March 2021
... definitions survive unchanged for at least ten years. The average number of years a segment definition remains constant is 3.6 years under both SFAS 14 and SFAS 131. Thus, on average, entities change one or more segment definitions approximately every four years (see Table 9 ). Finally, the data show...