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Segment Reporting under IFRS 8

- Reporting practice and economic consequences

Om Segment Reporting under IFRS 8

This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.

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  • Språk:
  • Engelska
  • ISBN:
  • 9783631664582
  • Format:
  • Inbunden
  • Sidor:
  • 248
  • Utgiven:
  • 24. augusti 2015
  • Utgåva:
  • Mått:
  • 215x154x19 mm.
  • Vikt:
  • 450 g.
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Leveranstid: 2-4 veckor
Förväntad leverans: 18. december 2024

Beskrivning av Segment Reporting under IFRS 8

This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.

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