Muthupandian, K S (2008): IFRS 8 Operating Segments - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 5 (May 2008): pp. 316-321.
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Abstract
The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments. Segment information is one of the most vital aspects of financial reporting for investors and other users. The IFRS 8 requires an entity to adopt the ‘management approach’ to reporting on the financial performance of its operating segments. This article presents a closer look of the standard (objective, scope, and disclosures).
| Item Type: | MPRA Paper |
|---|---|
| Original Title: | IFRS 8 Operating Segments - A Closer Look |
| Language: | English |
| Keywords: | International Financial Reporting Standard; Segment Reporting; Operating Segments; IFRS 8; IASB |
| Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting |
| Item ID: | 40217 |
| Depositing User: | Muthupandian K S |
| Date Deposited: | 22 Jul 2012 16:14 |
| Last Modified: | 09 Oct 2019 12:33 |
| References: | Muthupandian K S (2008), IFRS 8 Operating Segments - A Closer Look, The Management Accountant, May, Vol. 43 No. 5 |
| URI: | https://mpra.ub.uni-muenchen.de/id/eprint/40217 |
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