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Segment Reporting under IFRS 8

- Reporting practice and economic consequences

Bag 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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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783631664582
  • Indbinding:
  • Hardback
  • Sideantal:
  • 248
  • Udgivet:
  • 24. august 2015
  • Udgave:
  • Størrelse:
  • 215x154x19 mm.
  • Vægt:
  • 450 g.
  • 2-3 uger.
  • 16. december 2024
Forlænget returret til d. 31. januar 2025

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Beskrivelse af 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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