Segment and Intermediary Financial Statements

Felix I. Lessambo ()
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Felix I. Lessambo: Fordham University

Chapter Chapter 21 in Financial Statements, 2022, pp 311-332 from Springer

Abstract: Abstract Segment reporting refers to the reporting of the operating segments of a company in the disclosures accompanying its financial statements. Only publicly-held-entities are required to report segments. Privately-held-entities are not required. The purpose of the segment reporting is to provide information about the different types of business activities in which a public entity engages and the different economic environments in which it operates to help users of financial statements get a sound understanding of the entity.

Date: 2022
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DOI: 10.1007/978-3-031-15663-2_21

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