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Segment Reporting under IFRS 8 : Reporting Practice and Economic Consequences. IFRS 8下のセグメント別報告
・ISBN 978-3-631-66458-2 hard SFR 75.15
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| 著者・編者 | Nienhaus, Martin, |
|---|---|
| シリーズ | Münsteraner Schriften zur Internationalen Unternehmensrechnung |
| 出版社 | (PL Academic Research, SZ) |
| 出版年月 | 2015 |
| ページ数 | xxiv, 248 pp. |
| 言語 | ENG |
| ニュース番号 | ＜628-769＞ |
解説
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.