IFRS 8 Operating Segments
Author : International Accounting Standards Board
Publisher :
Page : 0 pages
File Size : 21,11 MB
Release : 2006
Category : Corporations
ISBN : 9781905590209
Author : International Accounting Standards Board
Publisher :
Page : 0 pages
File Size : 21,11 MB
Release : 2006
Category : Corporations
ISBN : 9781905590209
Author : Dr. Louise Crawford
Publisher :
Page : 63 pages
File Size : 24,96 MB
Release : 2012
Category : Corporations
ISBN : 9781904574866
Author :
Publisher :
Page : 28 pages
File Size : 48,41 MB
Release : 2006
Category :
ISBN : 9781905590179
Author : Ghassan Hani Mardini
Publisher : LAP Lambert Academic Publishing
Page : 380 pages
File Size : 40,93 MB
Release : 2012-07
Category :
ISBN : 9783659179297
The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) "Operating Segments" in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after 1/January/2009 (IASB, 2006a). IFRS 8 supersedes the previous international accounting standard (IAS): IAS 14 Revised (IAS 14R) "Segment Reporting" (IASC, 1997). There are two main objectives to this study: (i) to assess the impact of IFRS 8 on the segmental disclosures of Jordanian listed firms in their annual reports for 2009 when the standard became effective; and (ii) to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements about this new segmental reporting standard. A decision usefulness theoretical framework underpins the research; the research was carried out by using a disclosure index analysis and semi-structured interviews. The research is located in Burrell and Morgan's (1979) functionalist paradigm using a decision usefulness theory lens.
Author : International Accounting Standards Board
Publisher :
Page : 32 pages
File Size : 13,16 MB
Release : 2006
Category : Accounting
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 49 pages
File Size : 10,47 MB
Release : 2004
Category :
ISBN : 9781905590179
Author : International Accounting Standards Board
Publisher :
Page : 16 pages
File Size : 48,17 MB
Release : 2006
Category : Accounting
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 36 pages
File Size : 21,2 MB
Release : 2006
Category : Corporations
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 44 pages
File Size : 46,66 MB
Release : 2006
Category : Accounting
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 0 pages
File Size : 13,77 MB
Release : 2006
Category : Corporations
ISBN : 9781905590209