美加对公司财务报告分解问题的新论●李新力早在１９７６年美国财务会计准则委员会就在第１４号声明“企业分片的财务报告”中要求企业提供分解的报告。１９７９年加拿大特许会计师协会也提出了同样的要求。但是规定只有在产业和地域分片、主要客户和出口销售等情形下才要... New Comment on the Decomposition of Financial Reporting by the United States and Canada ● Li Xinli As early as 1976, the FASB required enterprises to provide a report on the decomposition in the “Fragmented Financial Statements” made in No. 14 Statement. The Chartered Accountants Association of Canada also made the same request in 1979. However, only in the industrial and geographical fragmentation, major customers and export sales and other circumstances to ...