Segment Disclosure Practices in Select Indian Public Limited Companies: A Study of Corporate Financial Transparency
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Beschrijving
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Segment reporting is the practice of disclosing details about a company's activities in various industries, overseas operations and export sales, and key clients. Reporting on each segment of the business has become a necessity over recent years to communicate to the users of financial statements about the operating performance of each segment of the business for better analysis and understanding of the enterprise's performance including its performance in dissimilar and diversified activities. Effective segment reporting supports better investor decision-making, improves corporate accountability, and ensures compliance with accounting standards such as Ind-AS 108.
Beschrijving
(2)
Segment reporting is the practice of disclosing details about a company's activities in various industries, overseas operations and export sales, and key clients. Reporting on each segment of the business has become a necessity over recent years to communicate to the users of financial statements about the operating performance of each segment of the business for better analysis and understanding of the enterprise's performance including its performance in dissimilar and diversified activities. Effective segment reporting supports better investor decision-making, improves corporate accountability, and ensures compliance with accounting standards such as Ind-AS 108.
AmazonPagina's: 224, Paperback, LAP LAMBERT Academic Publishing
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