Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Segmental reporting disclosures in South Africa : requirements versus needs
Bibliography: pages 129-140.
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
College of Accounting
2015
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867614064773955584 |
|---|---|
| access_status_str | Open Access |
| author | Hemus, Christopher David |
| author2 | Everingham, Geoff |
| author_browse | Everingham, Geoff Hemus, Christopher David |
| author_facet | Everingham, Geoff Hemus, Christopher David |
| author_sort | Hemus, Christopher David |
| collection | Thesis |
| description | Bibliography: pages 129-140. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/15971 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:46:06.534Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | College of Accounting |
| publisherStr | College of Accounting |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/15971 Segmental reporting disclosures in South Africa : requirements versus needs Hemus, Christopher David Everingham, Geoff Accounting Bibliography: pages 129-140. Segmental reporting (breaking down information in financial statements between different business activities and different geographical areas) is mandatory for certain companies in South Africa in terms of the disclosure requirements of AC 115. Such requirements are similar to those contained in other international accounting statements and include the disclosure of turnover, total assets, and operating profit for each industry and geographical segment within which a company operates. The users of financial statements need segmental information to assess the risk, profitability and return of a company, especially when various components of the company differ significantly in rates of growth, profitability and risk. This study investigates users' needs for segmental information and relates these needs to the requirements of AC 115. 2015-12-28T06:05:02Z 2015-12-28T06:05:02Z 1991 Master Thesis Masters MCom http://hdl.handle.net/11427/15971 eng application/pdf College of Accounting Faculty of Commerce University of Cape Town |
| spellingShingle | Accounting Hemus, Christopher David Segmental reporting disclosures in South Africa : requirements versus needs |
| thesis_degree_str | Master's |
| title | Segmental reporting disclosures in South Africa : requirements versus needs |
| title_full | Segmental reporting disclosures in South Africa : requirements versus needs |
| title_fullStr | Segmental reporting disclosures in South Africa : requirements versus needs |
| title_full_unstemmed | Segmental reporting disclosures in South Africa : requirements versus needs |
| title_short | Segmental reporting disclosures in South Africa : requirements versus needs |
| title_sort | segmental reporting disclosures in south africa requirements versus needs |
| topic | Accounting |
| url | http://hdl.handle.net/11427/15971 |
| work_keys_str_mv | AT hemuschristopherdavid segmentalreportingdisclosuresinsouthafricarequirementsversusneeds |