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Ifrs 8 – Operating Segments

Author

Listed:
  • 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)

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

Suggested Citation

  • DUMBRAVA PARTENIE & Sucala Lucia & BOCHIS LEONICA & BREBAN LUDOVICA, 2009. "Ifrs 8 – Operating Segments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 931-935, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:931-935
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/158.pdf
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    More about this item

    Keywords

    : operating segments; reporting of financial information; reportable segments; chief operating decision maker (CODM;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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