Segmental reporting

Mike Davies, Ron Paterson and Allister Wilson
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Mike Davies: Ernst & Young
Ron Paterson: Ernst & Young
Allister Wilson: Ernst & Young

Chapter Chapter 16 in UK Gaap, 1992, pp 873-916 from Palgrave Macmillan

Abstract: Abstract Segmental reporting involves the reporting of disaggregated financial information, such as turnover, profits, assets etc., about a business entity. This information is generally analysed in two ways: (a) by industry segment. Industry segments are the distinguishable components of an entity each engaged in providing a different product or service, or a different group of related products or services, primarily to customers outside the entity;1 (b) by geographical segment. Geographical segments are the distinguishable components of an entity engaged in operations in individual countries or groups of countries within particular geographical areas.2 Segmental reporting has been debated since the early 1960s; that period being significant for the rapid emergence and growth, especially in the US, of the multinational conglomerate business entity.

Keywords: Segmental Analysis; Operating Profit; Consolidate Financial Statement; Segment Result; Business Segment (search for similar items in EconPapers)
Date: 1992
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DOI: 10.1007/978-1-349-12998-0_16

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