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Segment Reporting under IFRS 8

By Martin Nienhaus

Segment Reporting under IFRS 8 Law

Segment Reporting under IFRS 8

0 - Default Title
Description
The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic consequences. The results show that firms report on average more segment information. Moreover, segment reports from the management¿s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.
Product details
Edition:
1
Number of Pages:
274
Release Date:
2015-08-24
Publication Date:
2015-08-24
Publisher:
Peter Lang
Languages:
Original: English
ISBN10:
3631664583
ISBN13:
9783631664582
GPSR Manufacturer Reference:
[email protected]
Weight:
470 g
Height:
153 cm
Width:
216 cm
Thickness:
18 cm
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