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Documents changes from 1998 in defining industry segments versus business segments.
Hong Kong Institute of Certified Public Accountants Members' Handbook. Use the menu on the left-hand side to navigate to different rules and interpretations (e.g. HKSA 14, Segment Reporting).
Deloitte's site that is specific to Hong Kong.
Deloitte's interpretation of IAS 14, Reporting Financial Information by Segment. Part of a their IAS Plus site than includes interpretations of many IASB standards, as well as interpretations of IFRS publications.
tagged accounting company_financials corporate_reports ias ifrs segment_reporting
by bmarcell
...on 12-APR-06
PricewaterhouseCooper's site discussing the International Financial Reporting Standards for business and geographical segment reporting.
tagged accounting company_financials corporate_reports ifrs segment_reporting
by bmarcell
...on 12-APR-06