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Disclosures will improve because of detailed information on customer concentration, segmental reporting in line with internal classification, and sensitivity of profitability to forex, interest cost and commodity prices.
Users all seem to agree that cash flow statements and segmental reporting notes are materially important, but that part of the picture is obscured or missing in many cases.
An example of this need is in typical segmental reporting.
The text covers four main areas: business combinations (11 chapters), multinational accounting (two chapters), governmental and nonprofit accounting (four chapters), and partnerships (two chapters), plus a chapter each on segmental reporting and corporate reorganizations.
It includes issues such as transfer pricing, performance evaluation, segmental reporting, and foreign transactions and translations.
The disclosure on segmental reporting has been prepared in accordance with Reserve Bank of India (RBI) circular no.
based multinational corporations and the related EU grievance brought forward in the WTO; and (5) detailed presentation of FASB, IAC and other countries' standards on issues such as business combination, goodwill, segmental reporting.
The restructuring of NBAD's business has been successfully completed and we are providing, for the first time this quarter the new segmental reporting for all the Bank's businesses and therefore no comparisons are made with previous quarters.
Segmental reporting is one way in which managers and investors can assess performance, although the lack of like-for-like data can be a problem even when the companies are in the same sector, such as Asian airlines SIA and MAS (page 20).
The disclosure on segmental reporting has been modified pursuant to Reserve Bank of India (RBI) circular no.