Analysis of Segment Reporting with Reference to Selected Software Companies

Authors

  • BHADRAPPA HARALAYYA Associate Professor and HOD , Master of Business Administration, Lingaraj Appa Engineering College, Gornalli, Bidar ,Karnataka -
  • Jeelan Basha V Dean and Professor of Commerce, Vijayanagara Sri Krishnadevaraya University, Bellary, India.
  • Nitesh S Vibhute Assistant Professor, Faculty of Business Studies MBA, Sharnbasva University Kalaburagi, India.

Keywords:

Securities & Exchange Commission, Financial Accounting, Major Segments, GAAP

Abstract

Segment Reporting under SFAS No. 14 Segment reporting is the disclosure of information about a corporation‘s major operating components in the notes that accompany the financial statements. As stated earlier, this information helps financial statement users evaluate the corporation by looking at its component parts. This type of information is an effective means of evaluation and is used by companies to manage operations and to make strategic decisions. FSI of segment of Infosys is the highest average revenue, the lowest risk, the most consistency & the greatest growth rate during the study period followed by LSH segment with average revenue of 3620cr, risk of 1109, cons 0.527, compound annual growth rate of 8.8%. ECS segment of Infosys secure the 2nd highest average income, consistency of 0.553& negative growth. Other segments like MFG, RCL, HI-LIFE, Hi-tech, retail, communication, energy utilities& other segments have average income in the range of 8952 to 1138 incorporating with no growth.

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Published

2022-02-22

How to Cite

BHADRAPPA HARALAYYA, Jeelan Basha V, & Nitesh S Vibhute. (2022). Analysis of Segment Reporting with Reference to Selected Software Companies. Journal of Advanced Research in Entrepreneurship, Innovation and SME Management, 4(2), 9-26. Retrieved from https://adrjournalshouse.com/index.php/Journal-Entrepreneurship-SMEMgt/article/view/1416