Reporting practice and economic consequences
by
Martin Nienhaus
Language: English
Release Date: July 24, 2015
The adoption of IFRS 8 marked a major change in the segment reporting rules under IFRS. This step, however, was heavily criticized and several questions regarding IFRS 8 still remain unanswered. Therefore, this study analyzes the impact of IFRS 8 on segment reporting practice and its economic consequences....