Segmental reporting disclosures in South Africa : requirements versus needs

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dc.contributor.advisorEveringham, Geoffen_ZA
dc.contributor.authorHemus, Christopher Daviden_ZA
dc.date.accessioned2015-12-28T06:05:02Z
dc.date.available2015-12-28T06:05:02Z
dc.date.issued1991en_ZA
dc.descriptionBibliography: pages 129-140.en_ZA
dc.description.abstractSegmental 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.en_ZA
dc.identifier.apacitationHemus, C. D. (1991). <i>Segmental reporting disclosures in South Africa : requirements versus needs</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,College of Accounting. Retrieved from http://hdl.handle.net/11427/15971en_ZA
dc.identifier.chicagocitationHemus, Christopher David. <i>"Segmental reporting disclosures in South Africa : requirements versus needs."</i> Thesis., University of Cape Town ,Faculty of Commerce ,College of Accounting, 1991. http://hdl.handle.net/11427/15971en_ZA
dc.identifier.citationHemus, C. 1991. Segmental reporting disclosures in South Africa : requirements versus needs. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Hemus, Christopher David AB - 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. DA - 1991 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 1991 T1 - Segmental reporting disclosures in South Africa : requirements versus needs TI - Segmental reporting disclosures in South Africa : requirements versus needs UR - http://hdl.handle.net/11427/15971 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/15971
dc.identifier.vancouvercitationHemus CD. Segmental reporting disclosures in South Africa : requirements versus needs. [Thesis]. University of Cape Town ,Faculty of Commerce ,College of Accounting, 1991 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/15971en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentCollege of Accountingen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherAccountingen_ZA
dc.titleSegmental reporting disclosures in South Africa : requirements versus needsen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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