Segmental Reporting: A Preparers' Perspective

Abstract

Following the introduction of Statement of Standard Accounting Practice 25, Segmental Reporting, companies must now report turnover, result and net assets analysed by geographical segments and business classes. This paper, unlike most previous research into segmental reporting, focuses on the preparers of accounts. The empirical study, based on information obtained by a questionnaire survey, has two objectives. First, to investigate the preparers' perceptions of the usefulness of segmental information and second, to identify which criteria were used to select reportable segments. The results show that the reported selection criteria have discarded or ignored many of the suggestions identified in previous academic literature and in the standard, in favour of pre-existing organisational groupings. The responses also indicate that preparers doubt the usefulness to shareholders of the reported information.

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