search query: @author Haller, A. / total: 7
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| Author: | Haller, A. Park, P. |
| Title: | Grundsätze Ordnungsmassiger Segmenterberichterstattung |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1994 : JUN, VOL. 46:6, p. 499-524 |
| Index terms: | SEGMENTAL REPORTING INTERNATIONAL STANDARDS |
| Language: | ger |
| Abstract: | Due to increasing globalization of business activities segmental reporting has become an important part of financial company reports. Therefore national and international standard setters have developed standards concerning this topic. The paper analyzes the content of eight representatively selected national and international standards on segmental reporting. It becomes evident that most of the analysed standards require in major parts similar kind of information. |
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