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  • 标题:IFRS 8 – OPERATING SEGMENTS
  • 本地全文:下载
  • 作者:Dumbrava Partenie Sucala Lucia Bochis Leonica Breban Ludovica
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2009
  • 卷号:XVIII
  • 期号:03
  • 出版社:University of Oradea
  • 摘要:Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date. The objective of IFRS 8 is to require public companies to disclose information about their business activities and the economic environments in which they operate on the same basis as it is used by management to make decisions about the allocation of the company‟s resources and to assess the performance of the business. The standard has been endorsed for use in the European Union; other jurisdictions may have similar legal constraints on the use of new IASB standards (these are not discussed here).
  • 关键词:operating segments, reporting of financial information, reportable segments,chief operating decision maker (CODM)
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