Financial reporting for segments:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Toronto
Canadian Inst. of Chartered Accountans
1992
|
| Schriftenreihe: | A Research study
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIV, 237 S. |
| ISBN: | 0888002793 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804130573775536128 |
|---|---|
| adam_text | Chapter Page
Government/public interest 30
Benefit Versus Cost 32
Benefits 32
Costs 34
Preparation costs 34
Competitive disadvantage 35
Other commercial disadvantage 36
Societal costs 37
Complexity 37
Misleading information? 38
Empirical Research 39
Conclusion 40
3 THE PROBLEM OF INDUSTRY SEGMENT DEFINITION
Introduction 43
The Broad Industry Segment Problem 43
The broad industry segment list 47
The broad industry segment survey 50
The Dominant Industry Problem 52
The dominant company list 55
Dominant company survey 58
Summary 59
4 RESOLVING THE PROBLEM OF INDUSTRY
SEGMENT DEFINITION
Introduction 61
Focus on Differential Business Risks and Rewards 63
The Dominant Industry Exemption 70
Integrated Companies 72
Industry Standards 76
Increased Emphasis on Comparability 78
Auditor Responsibility 79
Changes to Reportable Segment 80
Mandatory quantitative criteria 80
Unsegmented residual 81
Absolute minimum dollar criterion 81
Maximum number of segments 82
Reduce 10 percent criterion 83
Indication of materiality 84
Competitive/Commercial Disadvantage : 85
Level of aggregation 86
New information? 87
Equal access gg
TABLE OF CONTENTS
Page
EXECUTIVE OVERVIEW xiii
Chapter
1 INTRODUCTION
Purpose ofThis Study 1
Need for Review of Segment Requirements 2
Changes in scope of consolidation 2
SFAS 94 2
US 27 3
CICA Handbook Section 1590 3
Securities commissions 4
US Securities and Exchange Commission (SEC) 4
Ontario and Quebec Securities Commissions 4
Financial reporting developments 6
Problems identified in the literature 7
Research Undertaken 8
Problems with Segment Reporting Identified in the Research 9
Summary and Preview 11
2 WHY SEGMENT REPORTING?
Introduction 13
Users and Uses 14
Financial Analysts 14
Prediction 16
Comparison 19
Risk assessment 22
Accountability 24
Other uses 26
Analysts — conclusion 27
Other Users 27
Creditors 28
Employees 29
Chapter Page
Private versus public 89
The role of the analyst 90
An exemption? 92
Preparation Costs 96 *
Disclosure Outside of the Financial Statements 97
Summary and Recommendations 98
5 GEOGRAPHIC SEGMENT DEFINITION
Introduction 101
Importance of Geographic Segment Disclosure 102
Determination of Geographic Segments 104
The Broad Geographic Segment Problem 105
The Broad Geographic Segment List 107
The Broad Geographic Segment Survey 109
Internal management systems 110
Preparation costs Ill
Competitive/commercial disadvantage Ill
Amelioration of the Broad Geographic Segment Problem 113
Reportable segment by country 114
Reduction of 10 percent level 117
Segmentation of residuals 118
Miscellaneous Geographic Segmentation Problems 120
Production location versus customer destination 120
Domestic operations 121
Mining companies 123
Profit criterion 123
Integration 124
Summary and Recommendations 125
6 SCOPE OF SEGMENT REPORTING
Introduction 127
Inclusions/Exclusions 127
Exemption of small companies 128
Public versus private 130
Economically significant 132
Non business 132
Life insurance companies 133
Other Segmentation Bases 134
Legal entities 134
Organizational structure 137
Equity Investments 137
Summary and Recommendations 141
Chapter Pa8e
7 CONTENT OF SEGMENT REPORTING
Introduction 43
Analysts Adjustments 143
Segment Income Statement Disclosures 144
Revenues 145
Segment contribution concepts 145
Segment operating profit 147
Allocation of other items 148
Corporate expenses 149
Interest 152
Income taxes 153
Net income 154
Other income statement detail 155
Industry and geographic segment differences 157
Depreciation and amortization 157
Segment results 158
Inter segment transfers 159
Disclosure of inter segment revenues 160
Transfer pricing 161
Cash Flow Measurements 164
Balance Sheet Information 166
Summary and Recommendations 172
8 OTHER ITEMS
Introduction 175
Description of Industry Segment 175
Industry/Geographic Matrix 177
Export Sales 181
Major Customer 183
Interim Reporting 186
Miscellaneous Additional Segment Reporting 190
Number of employees 190
Research and development 190
Other 191
Industry Specific Segmentation 191
Mining 192
Oil and gas 192
Real estate and construction 192
Communications and media 193
Merchandising 193
Narrative Discussion 194
Summary and Recommendations 196
Chapter Page
9 SUMMARY OF RECOMMENDATIONS
Introduction 199
Overview of Recommendations 200
APPENDICES
1 Segment Reporting in Other Countries 205
2 Survey of Analysts 213
3 Annual Report Sample 217
4 Survey of Auditors 219
5 Empirical Research 221
6 List of Financial Reporting in Canada Companies 229
BIBLIOGRAPHY 231
Note: Additional information regarding the research carried out by the authors is
available in a separate volume entitled Background Papers which contains
four appendices. Appendix A, Analysts Survey Results, sets out the specific
questions asked during the analysts interviews (referred to in Chapters 2
through 8 of this Research Study), together with a tabulation of the responses.
Appendix B, Companies with No or Relatively Broad Industry Segments, sets
out individual profiles on companies that either claimed dominant industry
status (and disclosed no segment information) or provided information on
relatively broad industry segments. Appendix C, Segment Reporting by
Banks and Trust Companies, sets out individual profiles on major banks and
trust companies and discusses specific problems they face regarding segment
reporting. Appendix D, Companies with No or Relatively Broad Geographic
Segments, sets out individual profiles on companies that provide a limited
number of relatively broad geographic segments.
|
| any_adam_object | 1 |
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| id | DE-604.BV017912463 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:23:11Z |
| institution | BVB |
| isbn | 0888002793 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010743306 |
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| physical | XIV, 237 S. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
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| publisher | Canadian Inst. of Chartered Accountans |
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| series2 | A Research study |
| spelling | Boersema, John M. 1942- Verfasser (DE-588)128842334 aut Financial reporting for segments John M. Boersema ; Susan J. Van Weelden Toronto Canadian Inst. of Chartered Accountans 1992 XIV, 237 S. txt rdacontent n rdamedia nc rdacarrier A Research study Financiële verslaglegging gtt Information sectorielle Segmenten gtt États financiers Financial statements Canada Line of business reporting Canada Kanada Van Weelden, Susan J. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010743306&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Boersema, John M. 1942- Van Weelden, Susan J. Financial reporting for segments Financiële verslaglegging gtt Information sectorielle Segmenten gtt États financiers Financial statements Canada Line of business reporting Canada |
| title | Financial reporting for segments |
| title_auth | Financial reporting for segments |
| title_exact_search | Financial reporting for segments |
| title_full | Financial reporting for segments John M. Boersema ; Susan J. Van Weelden |
| title_fullStr | Financial reporting for segments John M. Boersema ; Susan J. Van Weelden |
| title_full_unstemmed | Financial reporting for segments John M. Boersema ; Susan J. Van Weelden |
| title_short | Financial reporting for segments |
| title_sort | financial reporting for segments |
| topic | Financiële verslaglegging gtt Information sectorielle Segmenten gtt États financiers Financial statements Canada Line of business reporting Canada |
| topic_facet | Financiële verslaglegging Information sectorielle Segmenten États financiers Financial statements Canada Line of business reporting Canada Kanada |
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