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Segment Reporting under IFRS 8: Reporting practice and economic consequences

Segment Reporting under IFRS 8: Reporting practice and economic consequences

Hardcover

Series: Münsteraner Schriften Zur Internationalen Unternehmensrechnung, Book 13

Accounting

ISBN10: 3631664583
ISBN13: 9783631664582
Publisher: Peter Lang
Published: Aug 24 2015
Pages: 248
Weight: 1.05
Height: 0.63 Width: 5.83 Depth: 8.27
Language: English
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.

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Accounting