The objective of this research is primarily to indicate the role of the segmentdisclosure instrengthen the relevance of financial reports, through the statement of the role of the segmentinformation in enhance the ability to predict the market price of the shares, and the stockshare of future operating cash flows. To achieve this, the search is divided into two parts: theoretical and practical, the first part, is about the concept of segment disclosure and the nature of the information provided about the facility and ways to divide the property into segments, and indicate theconcept ofrelevance financial reports, and the characteristics that make the financial reports, relevance to the needs of users, and then show the importance informational content segment disclosure in promoting therelevanceof financial reports.