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”.
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© 1984 S. J. Gray, L. G. Campbell and J. C. Shaw
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Gray, S.J., Campbell, L.G., Shaw, J.C. (1984). Segmental Reporting. In: Gray, S.J., Campbell, L.G., Shaw, J.C. (eds) International Financial Reporting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07442-6_10
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DOI: https://doi.org/10.1007/978-1-349-07442-6_10
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07444-0
Online ISBN: 978-1-349-07442-6
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