| Author: | |
| Title: | The impact of SSAP 25 and the 10 % materiality rule on segment disclosure in the UK |
| Journal: | British Accounting Review
1999 : JUN, VOL. 31:2, p. 127-149 |
| Index terms: | Accounting standards Companies United Kingdom Europe |
| Language: | eng |
| Abstract: | In this paper, it is addressed the inter-related issues of the initial impact of SSAP 25 on segment disclosure, the ways in which managers have interpreted the standard and its materiality guideline, and whether these have changed as company directors have become more familiar with the disclosure requirements. A sample of UK companies' disclosure practices for the yrs. 1989, 1992 and 1995 is reported to detect underlying trends. |
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