Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)
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.
Volume (Year): 3 (2011)
Issue (Month): 3-4 (September-December)
|Contact details of provider:|| Postal: |
Web page: http://fbc.ucdc.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:3:y:2011:i:3:4:p:18-22. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.