Risk approach towards geographical segment reporting.

• Main Authors: Ong, B. W., Tan, P. P., Tan, Siok Hoon.
• Other Authors: Courtenay, Stephen M.
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Reporting
• Online Access: http://hdl.handle.net/10356/11079
• Institution: Nanyang Technological University

This paper proposed a new approach towards geographical segment reporting in the consolidated financial statements. The segments are to be classified, by the risk levels of MNCs' foreign operations, into low, medium and high risk categories. The risks considered are country risk, exchange risk...