Risk approach towards geographical segment reporting.
Ong, B. W.
Tan, P. P.
Tan, Siok Hoon.
Date of Issue2000
College of Business (Nanyang Business School)
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 and inflation risk.
Final Year Project (FYP)
Nanyang Technological University