IDEAS home Printed from https://ideas.repec.org/a/brc/journl/v34y2016i4p40-45.html
   My bibliography  Save this article

Ifrs 8 Operating Segments: General Considerations Regarding The Management Approach

Author

Listed:
  • Cristina Aurora, Bunea-Bontas

    (Constantin Brancoveanu University of Pitesti, Faculty of Management Marketing in Economic Affairs of Braila)

Abstract

The aim of this paper is to discuss some general considerations regarding the management approach contained in International Financial Reporting Standard (IFRS) 8 Operating Segments, issued by International Accounting Standards Board (IASB) in November 2006. Using this approach, the IASB promoted a disaggregated information based on the internal organization of the entity, in order to contribute to more relevant segment information by allowing the users to analyze companies’ performances through the management view and, thus, supporting a better consistency between the segment information represented in the financial statements and the information disclosed in the internal management reports.

Suggested Citation

  • Cristina Aurora, Bunea-Bontas, 2016. "Ifrs 8 Operating Segments: General Considerations Regarding The Management Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 40-45.
    • Handle: RePEc:brc:journl:v:34:y:2016:i:4:p:40-45
    as

    Download full text from publisher

    File URL: http://www.strategiimanageriale.ro/papers/160405.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:hal:journl:dumas-00934306 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    IFRS 8; operating segments; the management approach;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:34:y:2016:i:4:p:40-45. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan MICUDA (email available below). General contact details of provider: http://www.univcb.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.