Segment Reporting Under IFRS 8

Segment Reporting Under IFRS 8
Author :
Publisher : Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Total Pages : 0
Release :
ISBN-10 : 3653056535
ISBN-13 : 9783653056532
Rating : 4/5 (35 Downloads)

Book Synopsis Segment Reporting Under IFRS 8 by : Martin Nienhaus

Download or read book Segment Reporting Under IFRS 8 written by Martin Nienhaus and published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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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