Changes in segment reporting in the Australian banking industry

Jacqueline Birt, Mike Kend, Hui Xian

    Research output: Contribution to journalArticlepeer-review

    4 Citations (Scopus)

    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.

    Original languageEnglish
    Pages (from-to)61-67
    Number of pages7
    JournalAustralian Accounting Review
    Volume17
    Issue number43
    DOIs
    Publication statusPublished - Nov 2007

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