IFRS 8 Operating Segments - A Closer Look
AbstractThe 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).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 40217.
Date of creation: 20 Apr 2008
Date of revision:
Publication status: Published in The Management Accountant 5.43(2008): pp. 316-321
International Financial Reporting Standard; Segment Reporting; Operating Segments; IFRS 8; IASB;
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