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Segmentberichterstattung Nach Ifrs 8: Eine Analyse Der Praktischen Umsetzung
Paperback
ISBN13: 9783658280352
Publisher: Springer Gabler
Published: Oct 9 2019
Pages: 276
Weight: 0.81
Height: 0.64 Width: 5.83 Depth: 8.27
Language: German
Franz Zinser untersucht die Umsetzung von IFRS 8 und die damit verbundene Anwendung des Management Approach in der Berichterstattung deutscher Unternehmen. Ausgehend von einer konzeptionellen Würdigung des Regelwerks zur Segmentberichterstattung analysiert er die unmittelbaren Auswirkungen des Standardwechsels von IAS 14 zu IFRS 8 sowie die Entwicklung der Berichterstattung unter IFRS 8 bei DAX-, MDAX- und SDAX-Unternehmen. Die Untersuchung bezieht neben der Segmentberichterstattung auch segmentbezogene Inhalte des Lageberichts mit ein. Auf Basis der gewonnenen Erkenntnisse werden Empfehlungen zur Weiterentwicklung von IFRS 8 abgeleitet.
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