This paper contributes to the debate on segment reporting standards in the UK and Europe and, specifically, the merit … of IFRS 8 relative to predecessor standards (SSAP 25 and IAS 14R). We carry out a longitudinal analysis of segment … reporting practices of a large sample of listed UK companies, covering all three reporting regimes. Using the Proprietary Cost …

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 …

report the results of their operations to the capital market. The benefit to increasing the frequency of financial reporting … and benefits and develop conditions under which greater reporting frequency is desirable and conditions under which it is …

report the results of their operations to the capital market. The benefit to increasing the frequency of financial reporting … and benefits and develop conditions under which greater reporting frequency is desirable and conditions under which it is …

joint conceptual framework for financial reporting standards. It discusses their possible implications for measurement and …, in particular, for the use of fair value as the preferred measurement basis. Two competing world views are identified as … complete and that, in such a setting, financial reports should meet the needs of passive investors and creditors by reporting …

when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial … advisable. Despite the transition from the industrial to the knowledge economy, financial reporting is not sufficiently tailored … the financial context and reporting on the intellectual capital of an organization. …

segment reporting standards affect financial analysts? judgments. Specifically, we examine the effect of two alternative … company?s internal reporting classification (management approach). The first approach is used currently under SFAS No. 14 as …, the effective date of the FASB?s new segment reporting standard, SFAS No. 131, Disclosures about Segments of an Enterprise …