Changes in Segment Reporting in the Australian Banking Industry

Birt, J, Kend, M and Hui, X 2007, 'Changes in Segment Reporting in the Australian Banking Industry', Australian Accounting Review, vol. 17, no. 3, pp. 61-67.


Document type: Journal Article
Collection: Journal Articles

Title Changes in Segment Reporting in the Australian Banking Industry
Author(s) Birt, J
Kend, M
Hui, X
Year 2007
Journal name Australian Accounting Review
Volume number 17
Issue number 3
Start page 61
End page 67
Total pages 7
Publisher CPA Australia
Abstract This paper examines changes in segment reporting in the Australian banking industry following the introduction of the revised AASB 1005 Segment Reporting. We find that the standard has implications for the qualitative characteristics of 'understandability' and 'comparability'. Feedback on the revised standard is timely, as both the AASB and the IASB have recently issued new segmental reporting standards that are based on US GAAP's management approach of determining operating segments.
Subject Financial Accounting
ISSN 1035-6908
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