Segment Reporting under IFRS 8 Reporting Practice and Economic Consequences |
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| 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
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| Book Format: | Ebook |
| List Price: | Contact Supplier contact
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Book Description:
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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.
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.