Segmental reporting: a preparers' perspective

Article Abstract:

With the introduction of Statement of Standard Accounting Practice 25, Segmental Reporting, UK companies are required to disclose financial information by business class and geographical segments in order that shaerholders may gain a better insight into the company's financial position. An investigation into preparers' perceptions of segmental disclosure is presented. The study concludes that preparers believe that such reported information is of little value to shareholders.

Accounting and auditing, Practice, Accountants, Corporation reports, Company reports

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The nature and rationale of a conceptual framework for financial reporting by Islamic banks

Article Abstract:

Islamic banks have to conduct their business within the doctrines of Islam, which regards commerce as a matter of morality. Financial transactions must be carried out within the rules of the Shari'a, the Islamic law of human conduct derived from the Quran. The Financial Accounting Organization for Islamic Banks and Financial Institutions (FAOBFI) has been established to oversee the financial reporting of Islamic banks. The FAOBFI approach to financial accounting is examined.

Commercial Banks, Commercial Banking, Financial Services, Finance and Insurance, Banking industry, Financial services industry, Religious aspects

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Models of the reporting entity and accounting for equity-based consideration

Article Abstract:

The role of the model of the reporting entity in expense recognition for equity-based consideration (EBC) is discussed. A method of reporting EBC is suggested that reports pre-existing equity model income but also acknowledges the difference between equity and cash settlement.

Models

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