Description

Book Synopsis
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. The results show that firms report on average more segment information. Moreover, segment reports from the management’s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.

Table of Contents
Contents: Segment Reporting – IFRS 8 – Management Approach.

Segment Reporting under IFRS 8: Reporting

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    A Hardback by Martin Nienhaus

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      Publisher: Peter Lang AG
      Publication Date: Publication Date: 24/08/2015
      ISBN13: 9783631664582, 978-3631664582
      ISBN10: 3631664583

      Description

      Book Synopsis
      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. The results show that firms report on average more segment information. Moreover, segment reports from the management’s perspective are useful and mitigate information asymmetries, reduce the cost of capital and affect the work of financial analysts. The findings have implications for the IASB, preparers, auditors and users of financial statements as well as enforcement institutions.

      Table of Contents
      Contents: Segment Reporting – IFRS 8 – Management Approach.

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