A Perspective On Segment Reporting Choices And Segment Reconciliations

Dana Hollie and Shaokun£¨Carol) Yu

Applied Finance and Accounting, 2015, vol. 1, issue 2, 88-95

Abstract: In 2014, segment reporting gained third place in SEC comment letters. This article reviews the history of segment reporting including segment reporting choices and segment reconciliations, the current concerns as the level of detail in segment disclosures varies widely across organizations, the value relevance of segment reconciliations and its market consequences, and the importance of segment reporting to management. The following are highlights of the manuscript: The third-most-common area discussed in SEC comment letters: segment reporting. The application of SFAS131: the whole may not equal the sum of its parts. The level of detail in segment disclosures varies widely across organizations. Segment reconciliation adds value to consolidated earnings. Segment reconciliation can have significant market consequences. Additional guidance on segment reporting may be beneficial and necessary in the future.

Keywords: Segment Reporting; Segment Reconciliation; SFAS 131 (search for similar items in EconPapers)
Date: 2015
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