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.
Download (102kB) | Preview
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|
|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|
|Depositing User:||Muthupandian K S|
|Date Deposited:||22. Jul 2012 16:14|
|Last Modified:||12. Feb 2013 17:25|
Muthupandian K S (2008), IFRS 8 Operating Segments - A Closer Look, The Management Accountant, May, Vol. 43 No. 5