The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments. Segment information is one of the most vital aspects of financial reporting for investors and other users. The IFRS 8 requires an entity to adopt the ‘management approach’ to reporting on the financial performance of its operating segments. This article presents a closer look of the standard (objective, scope, and disclosures)
The paper examined the determinants and decision usefuln ess of segment disclosures under SAS 24 and...
S 1. 1. 2009 morajo podjetja, ki poročajo po MSRP, razkrivati informacije po odsekih po MSRP 8, ki j...
In this article an exposure is given on the basics of International Financial Reporting Standards (I...
The International Accounting Standards Board issued the International Financial Reporting Standard 8...
Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements coveri...
The paper examines the usefulness and implications of segment reporting standards based on the revie...
This paper contributes to the debate on segment reporting standards in the UK and Europe and, specif...
This study examined the level of disclosure among Malaysian listed firms with respect to segment rep...
On 30 November 2006, the International Accounting Standard Board (IASB) released International Finan...
© 2015 John Wiley & Sons Ltd. Accounting standard setters have increasingly attempted to align exter...
The IFRS 8 standard on operating segments was included in the IASB-FASB convergence program in Febru...
Amidst the IASB\u27s post-implementation review of IFRS 8, we examine how the standard\u27s adoption...
This paper contributes to the debate on segment reporting standards in the UK and Europe and, specif...
The International Accounting Standards Board issued the International Financial Reporting Standard 7...
The International Accounting Standards Board issued the International Financial Reporting Standard 7...
The paper examined the determinants and decision usefuln ess of segment disclosures under SAS 24 and...
S 1. 1. 2009 morajo podjetja, ki poročajo po MSRP, razkrivati informacije po odsekih po MSRP 8, ki j...
In this article an exposure is given on the basics of International Financial Reporting Standards (I...
The International Accounting Standards Board issued the International Financial Reporting Standard 8...
Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements coveri...
The paper examines the usefulness and implications of segment reporting standards based on the revie...
This paper contributes to the debate on segment reporting standards in the UK and Europe and, specif...
This study examined the level of disclosure among Malaysian listed firms with respect to segment rep...
On 30 November 2006, the International Accounting Standard Board (IASB) released International Finan...
© 2015 John Wiley & Sons Ltd. Accounting standard setters have increasingly attempted to align exter...
The IFRS 8 standard on operating segments was included in the IASB-FASB convergence program in Febru...
Amidst the IASB\u27s post-implementation review of IFRS 8, we examine how the standard\u27s adoption...
This paper contributes to the debate on segment reporting standards in the UK and Europe and, specif...
The International Accounting Standards Board issued the International Financial Reporting Standard 7...
The International Accounting Standards Board issued the International Financial Reporting Standard 7...
The paper examined the determinants and decision usefuln ess of segment disclosures under SAS 24 and...
S 1. 1. 2009 morajo podjetja, ki poročajo po MSRP, razkrivati informacije po odsekih po MSRP 8, ki j...
In this article an exposure is given on the basics of International Financial Reporting Standards (I...