The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
Year of publication: |
2022
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---|---|
Authors: | Cereola, Sandra Janet ; Dynowska, Joanna |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 47.2022, p. 1-17
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Subject: | IAS 14R | IFRS 8 | Operating segments | Poland | Segment reporting | Segmental disclosure | Polen | IFRS | Segmentberichterstattung | Unternehmenspublizität | Corporate disclosure | Aktiengesellschaft | Listed company | Marktsegmentierung | Market segmentation | Auskunftspflicht | Disclosure regulation |
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