(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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Related Book For
Financial Accounting And Reporting
ISBN: 9780273730040
13th Edition
Authors: Barry Elliott, Jamie Elliott
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