Segmental Reporting

S. J. Gray, L. G. Campbell and J. C. Shaw
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S. J. Gray: University of Glasgow
L. G. Campbell: Deloitte Haskins Sells
J. C. Shaw: Deloitte Haskins Sells

Chapter Chapter Eight in International Financial Reporting, 1984, pp 357-405 from Palgrave Macmillan

Abstract: Abstract This chapter focuses on segmental reporting, which involves the disaggregation of financial statements into important segments normally by line of business or geographical area. Segmental reporting is a subject of growing worldwide interest, as evidenced by the recent publication of International Accounting Standard No. 14 “Reporting Financial Information by Segment”.

Keywords: Unite State; Transfer Price; Audit Report; International Account Standard; Important Segment (search for similar items in EconPapers)
Date: 1984
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07442-6_10

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DOI: 10.1007/978-1-349-07442-6_10

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