Final Rule
Segment Reporting
Overview
The Commission today is adopting technical amendments to conform our reporting requirements with the Financial Accounting Standards Board's ("FASB') Statement of Financial Accounting Standards ("SFAS') No. 131, governing disclosures relating to a business enterprise's operating segments.
Prior Actions
Proposed Rule (33-7549)
Release Number
33-7549
33-7620
SEC Issue Date
June 25, 1998
Federal Register Publish Date
July 1, 1998
Document Citation
63 FR 35886
RIN
3235-AH43
Details
File Number
S7-17-98
Rule Type
Final
Release Number
33-7620
33-7549
SEC Issue Date
Jan. 5, 1999
Effective Date
Feb. 11, 1999
Federal Register Publish Date
Jan. 12, 1999
Document Citation
64 FR 1728
RIN
3235-AH43