Segment disclosures under IFRS 8's management approach : has segment reporting improved?
Pablo Farías and Ricardo Rodríguez
| Alternative title: | Divulgación por segmentos bajo el enfoque de gestión de la NIIF 8 : ¿ha mejorado la información financiera por segmentos? |
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| Year of publication: |
June 2015
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| Authors: | Farías, Pablo ; Rodríguez, Ricardo |
| Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 44.2015, 166, p. 117-133
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| Subject: | segment disclosures | financial reporting | management approach | operating segments | reporting practices | IFRS | Segmentberichterstattung | Segment reporting | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure | Marktsegmentierung | Market segmentation | Jahresabschluss | Financial statement | Rechnungswesen | Accounting |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Other identifiers: | 10.1080/02102412.2014.987445 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011555342