Segmental Reporting
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......
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