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Ifrs 8 – Operating Segments

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Author Info

  • DUMBRAVA PARTENIE

    ()
    (Universitatea Babes Bolyai Cluj Napoca, Facultatea de Business)

  • Sucala Lucia

    ()
    (Universitatea Babes Bolyai Cluj Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • BOCHIS LEONICA

    ()
    (CECCAR, Filiala Bihor)

  • BREBAN LUDOVICA

    ()
    (CECCAR, Filiala Salaj)

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    Abstract

    Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date.The objective of IFRS 8 is to require

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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/158.pdf
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    Bibliographic Info

    Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

    Volume (Year): 3 (2009)
    Issue (Month): 1 (May)
    Pages: 931-935

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    Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:931-935

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    Web page: http://anale.steconomiceuoradea.ro/
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    Related research

    Keywords: : operating segments; reporting of financial information; reportable segments; chief operating decision maker (CODM;

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