FratFiles

• Save Paper

Index

1 Introduction to segmental reporting 2
2 Origin of segmental reporting 2
2.1 The fineness-theorem 2
2.2 Market efficiency theory 2
2.3 Agency theory 2
2.4 Accounting theory 3
3 The most important segmental reporting standards 3
3.1 International Accounting Standard 14 (IAS 14) 3
3.1.1 The International Accounting Standards Committee 3
3.1.2 The International Accounting Standards Board 4
3.1.3 IAS 14: Segment reporting 4
3.1.3.1 Objective of IAS 14 (revised) 4
3.1.3.2 Applicability of IAS 14 (revised) 4
3.1.3.3 Identification of segments 5
3.1.3.4 Information that has to be disclosed 5
3.2 SSAP 25 6
4 Comparison with local GAAP's 6
5 Evaluation of segmental reporting 6
5.1 Advantages 6
5.2 Disadvantages 7
5.2.1 Costs of segmental reporting 7
5.2.1.1 Monetary costs 7
5.2.1.2 Lost time of management 7
5.2.1.3 Decrease in venture sense 7
5.2.2 Difficulties one can experience with the introduction of the reporting requirements 7
5.2.2.1 Difficulties......

View the rest of this paper...

Approximate Word Count: 2501
Approximate Pages: 11 (250 words per double-spaced page)

Similar Essays

1. Segmental Reporting
   

   segmental reporting. ... A critical analysis of segmental reporting based on an
   international perspective: a ground for better regulation. ...

2. Segmental Reporting
   

   segmental reporting. 2nd Hope House Fundraising Committee Meeting Minutes African
   Growth Ministries, Hope House Baby Home Date: Saturday ...

3. Critically Assess The Proposals To Introduce A Specialised Ifrs ...
   

   ... I believe that SME IFRSs should entail all common transactions of SMEs removing
   sections like, “IFRS for SMEs do not require any segmental reporting... ...

4. Accounting Standards
   

   ... AS-17: SEGMENTAL REPORTING The following is the text of Accounting Standard 17,
   'Segment Reporting', issued by the Council of the Institute of Chartered ...

5. Wienerberger Baustoffindustrie Ag
   

   ... country. We classify our primary segmental reporting not by products, but
   by regions that include all four core products. Moreover ...