Segment Reporting Under IFRS 8
Author | : Martin Nienhaus |
Publisher | : Münsteraner Schriften zur Internationalen Unternehmensrechnung |
Total Pages | : 0 |
Release | : 2015 |
ISBN-10 | : 3631664583 |
ISBN-13 | : 9783631664582 |
Rating | : 4/5 (582 Downloads) |
Download or read book Segment Reporting Under IFRS 8 written by Martin Nienhaus and published by Münsteraner Schriften zur Internationalen Unternehmensrechnung. 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.