The report should contain introduction, problem identification, the significance of the research, objectives, literature review, methodology, results and analysis, recommendation, conclusion, references.

3- International Segment Reporting (IAS 14) (U.S. requirements SFAS 131 (replacing SFAS 14) Advantages and disadvantages of segment reporting (Ch. 9) Questions associated with segment reporting Do the benefits exceed the costs? Is regulation necessary? If so, what form should regulation take? How should segments be identified? What should be the content of segment reports? How should items disclosed be measured and presented