While the IASB had reduced the differences between SFAS & IFRS, in that IFRS 8 (Segment reporting) is a copy of the US … SFAS 131, the quality of segment disclosure after IFRS 8 is under question. The European Parliament endorsed IFRS 8 after a … fineness of information significantly improved. Similarly, cross segment variability and consistency dimensions show slightly …

segment reporting standards affect financial analysts? judgments. Specifically, we examine the effect of two alternative … approaches to segment definition: segments defined by grouping similar products (similarity approach) and segments defined by a …, the effective date of the FASB?s new segment reporting standard, SFAS No. 131, Disclosures about Segments of an Enterprise …