1. BUSINESS COMMUNICATION FOR DIVERSIFIED COMPANIES: ANALYSIS AND UTILITY OF THE MODELS 1.1. 1.1. The information advantages for the main Stakeholders 1.2. Limits and opportunities of the segment information 1.3. The definition of the segments: proposed approaches 1.4. The limits of the segment reporting: common cost allocation and transfer pricing definition 2. THE SEGMENT REPORTING ACCORDING TO THE INTERNATIONAL ACCOUNTING STANDARDS: HISTORY AND APPLICATION OF IAS 3. THE CONVERGENCE PROCESS OF THE INTERNATIONAL ACCOUNTING STANDARDS: IFRS 3.1. The Convergence Project: focus on IAS 14R and on SFAS 4. BENEFITS OF SEGMENT DISCLOSURES: STUDIES AND EMPIRICAL EVIDENCE 4.1. Studies of user decision making 4.2. Studies using researchers’ forecasts 4.3. Stock market reactions to segment disclosures
Segment reporting: models and benefits for companies
Pierotti, M
2012-01-01
Abstract
1. BUSINESS COMMUNICATION FOR DIVERSIFIED COMPANIES: ANALYSIS AND UTILITY OF THE MODELS 1.1. 1.1. The information advantages for the main Stakeholders 1.2. Limits and opportunities of the segment information 1.3. The definition of the segments: proposed approaches 1.4. The limits of the segment reporting: common cost allocation and transfer pricing definition 2. THE SEGMENT REPORTING ACCORDING TO THE INTERNATIONAL ACCOUNTING STANDARDS: HISTORY AND APPLICATION OF IAS 3. THE CONVERGENCE PROCESS OF THE INTERNATIONAL ACCOUNTING STANDARDS: IFRS 3.1. The Convergence Project: focus on IAS 14R and on SFAS 4. BENEFITS OF SEGMENT DISCLOSURES: STUDIES AND EMPIRICAL EVIDENCE 4.1. Studies of user decision making 4.2. Studies using researchers’ forecasts 4.3. Stock market reactions to segment disclosuresI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
