Segmental Reporting Quality After IFRS 8
Language: en
Pages:

Segmental Reporting Quality After IFRS 8

Authors: Ahmed Aboud
Categories:
Type: BOOK - Published: 2014 - Publisher:

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While the IASB had reduced the differences between SFAS & IFRS, in that IFRS 8 (Segment reporting) is a copy of the US SFAS 131, the quality of segment disclosu
Segment Disclosure Quantity and Quality Under IFRS 8
Language: en
Pages: 51

Segment Disclosure Quantity and Quality Under IFRS 8

Authors: Paul André
Categories:
Type: BOOK - Published: 2016 - Publisher:

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Focusing on segment disclosures under the management approach, we investigate managers' choices with respect to both segment reporting quantity and quality and
The Impact of IFRS 8 on Geographical Segment Information
Language: en
Pages:

The Impact of IFRS 8 on Geographical Segment Information

Authors: Edith Leung
Categories:
Type: BOOK - Published: 2015 - Publisher:

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This study investigates how the introduction of IFRS 8 affects segment disclosures for a large sample of European firms. In contrast to prior research we focus
Segment Reporting
Language: en
Pages: 58

Segment Reporting

Authors: International Accounting Standards Committee
Categories: Accounting
Type: BOOK - Published: 1997 - Publisher:

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Segment Reporting Under IFRS 8
Language: en
Pages: 0

Segment Reporting Under IFRS 8

Authors: Martin Nienhaus
Categories: Business & Economics
Type: BOOK - Published: 2015 - Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften

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This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information base