(a) Critically discuss the current requirements for the disclosure of segmental information in the annual report. (b)...

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(a) Critically discuss the current requirements for the disclosure of segmental information in the annual report.

(b) Discuss the advantages and disadvantages to the users and preparers of annual reports of disclosing segmental data classified by (i) industry groupings, (ii) legal entities within the group structure.

(c) Discuss the importance of the disclosure of exceptional items to the users of the annual report in addition to the operating profit.

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Financial Accounting And Reporting

ISBN: 9780273730040

13th Edition

Authors: Barry Elliott, Jamie Elliott

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