Search Results - subject:"Operating segments"

The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies

Cereola, Sandra Janet; Dynowska, Joanna - In: Journal of international accounting auditing & taxation 47 (2022), pp. 1-17

Persistent link: https://www.econbiz.de/10013366824

Using accounting information for strategic decision-making in a multi-segmented company

Mihaylova, Lyudmila; Papazov, Emil - In: Copernican Journal of Finance & Accounting : CJF&A 7 (2018) 1, pp. 21-33

Persistent link: https://www.econbiz.de/10012212065

Segmentberichterstattung nach IFRS 8 : eine Analyse der praktischen Umsetzung

Zinser, Franz - 2019

Persistent link: https://www.econbiz.de/10012107189

Effects of operating segments financials on choice of basis of segmentation and number of operating segments : a lagged analysis

Asien, Etumudon Ndidi - In: EuroMed journal of management : EMJM 3 (2019) 1, pp. 25-41

Persistent link: https://www.econbiz.de/10012250899

Segmentberichterstattung nach IFRS 8 : eine Analyse der praktischen Umsetzung

Zinser, Franz - 2019

Konzeptionelle Würdigung des IFRS 8 -- Auswirkungen des Standardwechsels von IAS 14 zu IFRS 8 -- Entwicklung der Segmentberichterstattung unter IFRS 8 -- Segmentbezogene Angaben im Lagebericht -- Weiterentwicklung des IFRS 8

Persistent link: https://www.econbiz.de/10012402561

Service differentiation and operating segments : a framework and an application to after-sales services

Tijerina Guajardo, José Alfredo; Cohen, Morris A. - In: Manufacturing & service operations management : M & SOM 20 (2018) 3, pp. 440-454

Persistent link: https://www.econbiz.de/10011914419

ED/2017/2 - vorgeschlagene Änderungen zur Segmentberichterstattung

Busch, Julia; Zwirner, Christian - In: IRZ : Zeitschrift für internationale Rechnungslegung 12 (2017) 7/8, pp. 291-293

Persistent link: https://www.econbiz.de/10011789457

Investigate Corporate Social Responsibility and Segment Reporting Relationship

Çiftçioğlu, Çiftçioğlu , Aydem; Poroy, Nergis - In: Business and Economics Research Journal 1 (2010) 1, pp. 83-83

Social responsible institutions have to care social welfare of society while implementing their actions and share correct, honest and demanded information about its activities. Segment reporting is to segment according to industry branches and geographical region that enterprise operates and to...

Persistent link: https://www.econbiz.de/10008763201

IFRS 8 – OPERATING SEGMENTS

PARTENIE, DUMBRAVA; Lucia, Sucala; LEONICA, BOCHIS; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 931-935

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

Persistent link: https://www.econbiz.de/10008511880

The subsidiaries of multinational enterprises operate regionally, not globally

Nguyen, Quyen T.K. - In: The Multinational Business Review 23 (2015) 4, pp. 328-354

Purpose – The purpose of this paper is to examine the determinants of home-region strategy of the multinational subsidiary and the impact of such a strategy on its performance. The author draws upon new internalization theory to develop a theory-driven model and empirically tests the...

Persistent link: https://www.econbiz.de/10014932004