Segment Reporting Under IFRS 8
Title | Segment Reporting Under IFRS 8 PDF eBook |
Author | Martin Nienhaus |
Publisher | Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften |
Pages | 0 |
Release | 2015 |
Genre | Business & Economics |
ISBN | 9783653056532 |
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.
IFRS 8 Operating Segments
Title | IFRS 8 Operating Segments PDF eBook |
Author | International Accounting Standards Board |
Publisher | |
Pages | 0 |
Release | 2006 |
Genre | Corporations |
ISBN | 9781905590209 |
Segment Reporting
Title | Segment Reporting PDF eBook |
Author | International Accounting Standards Committee |
Publisher | |
Pages | 58 |
Release | 1997 |
Genre | Accounting |
ISBN |
Operating Segments
Title | Operating Segments PDF eBook |
Author | Dr. Louise Crawford |
Publisher | |
Pages | 63 |
Release | 2012 |
Genre | Corporations |
ISBN | 9781904574866 |
Wiley International Trends in Financial Reporting under IFRS
Title | Wiley International Trends in Financial Reporting under IFRS PDF eBook |
Author | Abbas A. Mirza |
Publisher | John Wiley & Sons |
Pages | 1001 |
Release | 2012-10-05 |
Genre | Business & Economics |
ISBN | 1118233824 |
Wiley International Financial Reporting Trends provides copious examples of footnote disclosures and financial statement formats, carefully culled from the world's leading international companies ("Global 500") that are already compliant with IFRS and report under IFRS standards promulgated by the International Accounting Standards Board, the IASB. Arranged topically, this book is a quick source of reference to find answers to issues of interest to financial statement preparers. It provides hundreds of illustrations taken from financial statements prepared under IFRS by global conglomerates thereby helping preparers and users of financial statements to expeditiously obtain examples of footnote disclosures and financial statements presented under these Standards which are popularly referred to as "principles-based" standards (as opposed to "rules-based" standards). Additionally, Wiley International Financial Reporting Trends contains comparisons of IFRS to US GAAP, Indian GAAP, and Chinese GAAP, making it a truly global reference resource.
IFRS 6
Title | IFRS 6 PDF eBook |
Author | International Accounting Standards Board |
Publisher | |
Pages | 16 |
Release | 2004 |
Genre | Accounting |
ISBN | 9781904230724 |
Materiality in Financial Reporting
Title | Materiality in Financial Reporting PDF eBook |
Author | Francesco Bellandi |
Publisher | Emerald Group Publishing |
Pages | 442 |
Release | 2017-12-15 |
Genre | Business & Economics |
ISBN | 1787438430 |
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.