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Name: Parvez ALI INTRODUCATION

Roll no: 08
Presentation title : Segment Reporting
Presented to : Dr ilyas Sharif
Date : 07 / February/ 2022
Session : (2018-2022)

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Outline of the presentation

• Introducation To segment reporting

• Objective of segment reporting
• Types of segment reporting

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Introducation to segment reporting

Segment Reporting is the disclosure of financial details of key

units or segments by public companies and is based on certain
regulatory requirements. Such segment-wise reporting helps the
company’s stakeholders understand revenue, expenses, and
other ratios for each business unit and can decide about their
investment accordingly.

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objectives of segment reporting

To make the accounts more transparent and understandable.

To make better decisions by taking in mind the business from different segments.
For a better analysis of the risk and returns of the organization.
To analyze the most profitable or Loss-making units.

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 Benefits of segment reporting

• Segmental Reporting gives a better understanding of the 

financial statements.
• The profit-making and loss-making units can be easily identified with
the help of segmental reporting.
• It helps in the optimum utilization of resources and better presentation.
• It helps potential investors in better investment decisions

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Limitation
• There are many disclosures required in the case of segmental
reporting; hence it is a time-consuming process.
• The data presented can be misinterpreted by the investors or creditors.
• Method of reporting Inter-segment transactions are different for each
organization
• The cammon costs are different to allocate

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 THANK YOU !
Hope you like that presentation :)

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