Operating segments

This study investigates the issues surrounding the implementation of IFRS 8 Operating Segments, a somewhat contentious standard, as it requires companies to disclose information 'through the eyes
of management'. In addition to interviews with users, preparers and auditors, it involved a review of the annual reports of 150 UK companies in the year before and the year after IFRS 8 was implemented.

Published:
1 January 2012
Researchers:
Louise Crawford
Heather Extance
Christine Helliar
David Power
ISBN:
978-1-904574-86-6
EAN:
9781904574866

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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