IDEAS home Printed from https://ideas.repec.org/a/cpn/umkcjf/v1y2012i1p151-172.html
   My bibliography  Save this article

The evolution of segment reporting standards under IFRS and its determinants

Author

Listed:
  • Tomasz Zimnicki

    (Nicolaus Copernicus University)

Abstract

In the history of International Financial Reporting Standards, there are three standards dedicated to segment reporting. These include IAS14, IAS14R and IFRS8. The purpose of this article is to present the changes which took place between the standards and assessment of their validity. Therefore, the will be presented the most important regulation of the above standards, which include: the type of isolated segments, business segmentation procedure, the criteria for the recognition of business segments for reporting segments and required financial information to be disclosed. Consideration shall be given to the question of the causes which led to the start of work on new standards, resulting in the consequences of the change. Also, there will be presented the results of empirical studies and the conclusions about segment reporting standard and the validity of their changes.

Suggested Citation

  • Tomasz Zimnicki, 2012. "The evolution of segment reporting standards under IFRS and its determinants," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 1(1), pages 151-172.
    • Handle: RePEc:cpn:umkcjf:v:1:y:2012:i:1:p:151-172
    as

    Download full text from publisher

    File URL: https://apcz.umk.pl/CJFA/article/view/CJFA.2012.011/260
    Download Restriction: no
    ---><---

    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:cpn:umkcjf:v:1:y:2012:i:1:p:151-172. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Miroslawa Buczynska (email available below). General contact details of provider: http://www.wydawnictwoumk.pl .

    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.