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Showing 1 to 2 of 2 for “"Segmental reporting"”.
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Segmental reporting disclosures in South Africa : requirements versus needs
Segmental reporting (breaking down information in financial statements between different business activities and different geographical areas) is mandatory for certain companies in South Africa in terms of the disclosure requirements of AC 115. Such requirements are similar to those contained in …
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The impact of IFRS 8 on segmental reporting by Jordanian Listed Companies: an analysis of disclosure practices and some stakeholders’ perceptions
… Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after 1/January/2009 …