CHECK THESE SAMPLES OF Specifics of Segment Reporting
reporting Paper Name University reporting Paper To; The Chief Executive Officer; Organizations around the globe report their operations in order to keep their stakeholders informed.... The most important stakeholders include the shareholders, customers, suppliers, employees and other potential investors....
4 Pages
(1000 words)
Essay
Segmental reporting entails breaking down the company into its segments or its constituent parts and reporting financial data or information on a disaggregated basis for every segment (Alam, Sallehhuddin & Talha, 2005).... nformation on the operating segment is supposed to be reported separately if the following conditions are fulfilled.... First, the reported revenue (inter-segment and external) is 10 percent or more of the aggregated revenue of all the operating segments....
3 Pages
(750 words)
Coursework
nder segment reporting a corporate's financial results are broken down segment wise and presented in a manner to exhibit clearly as to how they are contributing to the consolidated position.... We examine below how such segment reporting influences investors and corporate entities who prepare such segmental data.... We also examine the various regulatory and accounting prescriptions that govern segment reporting by corporate entities before taking up concluding remarks....
12 Pages
(3000 words)
Essay
In the paper "Utility as a Convergence Standard on segment reporting" it is clear that in the case of the merged MCI Worldcom, the segment-wise reporting under SFAS 131 has not provided the most essential information on the segment wise profitability.... IFRS 8 arises from the IASB's comparison of International Accounting Standard 14 (IAS 14) 'segment reporting' with the US standard SFAS 131 'Disclosures about Segments of an Enterprise and Related Information'....
12 Pages
(3000 words)
Research Paper
The Kumba Iron Ore, Samancor business units as well as Iron Ore Brazil have been integrated as the iron ore and manganese segment according to the final product produced.... The other segments of the company such as the mining and industrial segment are demonstrated as a separate segment.... The segmental report is considered effective, if it has disclosed adequately sales revenues, results, assets, capital additions, depreciation, equity method income, noncash expenses other than depreciation, and basis of inter-segment pricing and liabilities....
11 Pages
(2750 words)
Coursework
The IFRS 8 has exceeded the IAS 14 segment reporting in many ways and were presently applicable since the adoption of the.... This enables an entity to report on a measure of segment liabilities and provides the decision makers with useful accounting information needed for the reconciliation of the total profits or loss, liabilities, segment revenues, total assets and other reportable amounts in correspondence to those of the financial statements.... It specifies on the entitys information reporting on its operations in its annual financial statements....
6 Pages
(1500 words)
Essay
The general application of this operating segment is to not only the individual financial segment but also to the separate financial statements of an entity.... The operating systems are a major component of an entity that possesses operating results that are reviewed at a regular basis and through which distinct financial information is attained....
6 Pages
(1500 words)
Essay
To begin with, a business segment refers to an exclusive component of an organization that is involved in offering a specific product or service, subjected to returns and risks that are dissimilar to those of other segments.... segment information refers to that information or data.... To begin with, a business segment refers to an exclusive component of an organization that is involved in offering a specific product or service, subject to returns and risks that are dissimilar to those of other segments....
6 Pages
(1500 words)
Essay