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Segment Reporting under IFRS 8: Reporting practice and economic consequences - Muensteraner Schriften zur Internationalen Unternehmensrechnung Martin Nienhaus New edition
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Segment Reporting under IFRS 8: Reporting practice and economic consequences - Muensteraner Schriften zur Internationalen Unternehmensrechnung
Martin Nienhaus
This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.
248 pages
| Mediji | Grāmatas Hardcover Book (Grāmata ar cieto muguriņu un vāku) |
| Izlaists | 2015. gada 24. augusts |
| ISBN13 | 9783631664582 |
| Izdevēji | Peter Lang AG |
| Lapas | 248 |
| Izmēri | 215 × 154 × 19 mm · 450 g |
| Valoda | Franču |
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