Search Results - subject:"operating segments"

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

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

IFRS 8 Operating Segments - A Closer Look

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008

The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments … an entity to adopt the ‘management approach’ to reporting on the financial performance of its operating segments. This …

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