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Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)


  • Gheorghe Lepadatu

    () ("Dimitrie Cantemir" Christian University)


With the increased complexity of business and with the growing popularity of the conglomerates business forms has become clear that enhanced financial reporting can not provide users with enough information to make decisions for high yield. Therefore, segment reporting is presenting disaggregated financial information relating to the operations of reporting entities in different areas of business or in different geographical regions. Because of the perception that domestic and foreign operations involve different risks for the entity, segment disclosures also include information about the entity's operations in the country and the export sales. Segment reporting of various types has become mandatory in many reporting schemes, although in most cases was limited to publicly traded entities.

Suggested Citation

  • Gheorghe Lepadatu, 2011. "Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(3-4), pages 18-22, September.
  • Handle: RePEc:khe:journl:v:3:y:2011:i:3:4:p:18-22

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    More about this item


    IAS/IFRS; segment reporting; financial statements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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