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Ifrs 8 – Operating Segments



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

  • Sucala Lucia

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


    () (CECCAR, Filiala Bihor)


    () (CECCAR, Filiala Salaj)


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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    References listed on IDEAS

    1. Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
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    More about this item


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

    JEL classification:

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


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