IFRS 8 Operating Segments - A Closer Look

The 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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Year of publication:	2008-04-20
Authors:	Muthupandian, K S
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	International Financial Reporting Standard \| Segment Reporting \| Operating Segments \| IFRS 8 \| IASB

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Notes:	Published in The Management Accountant 5.43(2008): pp. 316-321
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011261050