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...

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 Time Warner Inc.’s Form 10-K for the year ended December 31, 2011 provides various disclosures for the three segments in which it operates: Filmed Entertainment, Networks, and Publishing.

Required

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?