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Segment Reporting under IFRS 8

Reporting Practice and Economic Consequences

Segment Reporting under IFRS 8( )
Author: Nienhaus, Martin
Series title:Muensteraner Schriften Zur Internationalen Unternehmensrechnung Ser.
ISBN:978-3-653-05653-2
Publication Date:Jul 2015
Publisher:Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Book Format:Ebook
List Price:Contact Supplier contact Contact Supplier contact
Book Description:

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.

Book Details
Pages:248



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