File: 12-100-[29]

Scope and Content

"Segmental Reporting Jan 86-Jan 87 Originals" inscribed on the cover.

Contains letters from the ASC secretariat [P.R. Pawson] to the Segmental Reporting Working Party [SRWP], announcing meetings and enclosing minutes, agendas and attachments for working party meetings. Attachments include: the working party's terms of reference; background notes; papers from the International Accounting Standards Committee [IASC], the Australian Accounting Research Foundation [AARF], and the Canadian Institute of Chartered Accountants [CICA]; a note on geographical analysis; and various stages of a paper on basic principles for a standard on segmental reporting. Other attachments include: a letter of comment on the segmental reporting project from the Stock Exchange; an extract from the Companies Act 1985; notes on issues to be covered by the working party; a suggested consultation plan; drafts of a consultative paper; and a copy of an ICAEW research report by C.R. Emmanuel and N.R. Garrod. Also contains some correspondence between the secretariat and individual members of the working party.