UNVEILING THE DYNAMICS OF SEGMENT REPORTING: A SYSTEMATIC LITERATURE REVIEW

Abstract

In today complex business world, segment reporting holds great importance. It plays a vital role in transparently communicating the performance, risks, and inner workings of different parts of a business. This information is essential for investors, analysts, regulators, and those who ensure companies do things right. They use it to make intelligent choices, decide where to put their money, and check how honest and well-performing a company is. This systematic literature review, employing thematic analysis, comprehensively examines various literature on segment reporting practices. The aim is to gain a deep understanding of this fields key ideas and trends, shedding light on its importance for decision-making, business transparency, and performance evaluation. KEYWORDS: Segment reporting, financial information, Ind As 108, operating segments, AS 17, Firm characteristics, IFRS 8