CHANGES IN REPORTING BY SEGMENTS BY IFRS 8 IN COMPARISON WITH HIS PREDECESSOR IAS 14

S 1. 1. 2009 morajo podjetja, ki poročajo po MSRP, razkrivati informacije po odsekih po MSRP 8, ki je nadomestil MRS 14. MSRP 8 je standard, ki je skoraj kopija ameriškega standarda SFAS 131. Njegovo sprejetje je predvsem posledica zbliževanja MSRP in US GAAP. Z MSRP 8 se bistveno spremeni opredeljevanje odsekov. Medtem ko so bili pri MRS 14 odseki opredeljeni kot področni in območni, so pri MSRP 8 odseki, o katerih se poroča, opredeljeni na osnovi informacij, ki jih vodilna oseba za sprejemanje poslovnih odločitev (CODM) uporablja za sprejemanje odločitev glede poslovanja podjetja. V teoretičnem delu smo predstavili standard poročanje po poslovnih odsekih (MSRP 8) in standard poročanje po odsekih (MRS 14) in ju primerjali med seboj. Proučevali smo tudi vplive in spremembe ob prehodu z MRS 14 na MSRP 8 z vidika poročevalcev in z vidika uporabnikov računovodskih informacij. Ugotovili smo, da so pripravljavci računovodskih informacij v letnih poročilih dokaj dobro sprejeli standard, medtem ko so uporabniki informacij do novega standarda dokaj zadržani. Kot slabost MSRP 8 so največkrat omenili neobvezno poročanje po območnih odsekih in zmanjšanje primerljivosti zaradi izvzetega kriterija tveganj in nagrad, ki ga prinaša poslovodski pristop. V avtomobilski industriji podjetja, ne glede na standard poročanja, razkrivajo skorajda istovrstne informacije. Razlike nastajajo pri številu odsekov in številu razkritih postavk, kar pa glede na ugotovitve naše raziskave ni pogojeno, po katerem standardu podjetje poroča. S tem smo zavrgli trditve, da imajo informacije, razkrite po MSRP 8, za zunanje uporabnike večjo dodano vrednost, da informacije, razkrite po MSRP 8, pripomorejo k boljšemu razumevanju letnega poročila kot celote in da se pri MSRP 8 povečuje tveganje razkrivanja občutljivih informacij. Sklepamo lahko tudi, da se stroški priprave informacij po MSRP 8 ne zmanjšajo pomembno. Če bi se, bi verjetno vsa podjetja ali vsaj večina takoj prešla na poročanje po MSRP 8, kar pa se pri podjetjih v avtomobilski industriji ni zgodilo.From 1.1.2009 on all companies which report according to IFRS will be obligated to reveal information according to IFRS 8, which has replaced IAS 14. IFRS 8 is a standard that is almost a copy of the American standard SFAS 131. The acceptance of this standard is mainly the consequence of achieving convergence of IFRS and US GAAP. With IFRS 8 the definition of segments is changed essentially. While with IAS 14 the segments are defined as business and geographical, the segments which IFRS 8 reports on are based on the information about the components of the entity that top management (CODM) uses to make decisions about operating matters. In theoretical part we presented standard operating segments (IFRS 8) and standard segment reporting (IAS 14) and compared them with each other. We also studied changes and impact of adoption of IFRS 8 from preparers\u27 and users\u27 point of view. We found out that preparers took the new standard very well, while the users were quite reserved. Most repeated weakness that users mentioned was not obligatory reporting by geographical segments and reduction in comparison of information, because of exemption of risk and reward criteria in IFRS 8. In automotive industry, regardless of the standard used, companies disclose almost the same kind of information. Differences occur in the number of reported segments and in the items disclosed which by our findings does not depend on the standard by which information was disclosed. By this we discarded our assertions, that information disclosed under IFRS 8 have higher value for external users, that information disclosed under IFRS 8 help with understanding of annual report as a whole and that with disclosing information under IFRS 8 a higher risk of disclosing sensitive information exists. We can also conclude, that costs of preparation of information under IFRS 8 are not reduced significantly. If they had reduced, all companies would disclose their information under IFRS 8, but that has not occurred in the automotive industry