国际会计准则-ifrs8Operating segment.pdf,IFRS 8 International Financial Reporting Standard 8 Operating Segments IFRS 8 was issued in November 2006 and this version includes amendments resulting from IFRSs issued up to 31 December 2008. Its effective date
洞悉复杂世界国际财务报告准则第8号《经营分部》 - PWC CN 热度: 国际会计准则-ifrs8Operating segment 热度: 931 IFRS8–OPERATINGSEGMENTS DumbravaPartenie Universitatea“Babes-Bolyai”Cluj-NapocaStr.Horea,nr.7,Cluj-Napocae mail:dumbrava@tbs.ubbcluj.rotel.0741094150 ...
Summary This chapter describes the IFRS 8 operating segments. Segment reporting according to IFRS 8 aims at enabling users of financial statements to see an entity through the eyes of its management. IFRS 8 applies to the separate and consolidated financial statements of an entity whose debt or ...
as at 1 January 2009 1 Title IASB equivalent Differences in Transitional Provisions Differences in Effective Dates Other Textual Differences FRAMEWORK Framework for the Preparation and Presentation of Financial Statements IASB Framework N/A N/A Minor textual differences – no practical effect.
内容提示: IFRS 8International Financial Reporting Standard 8Operating Segments IFRS 8 was issued in November 2006 and its effective d ate is 1 January 2009. This version includ es amendments resulting from IFRSs issued up to 31 December 2010. IAS 14 Segment Reporting was issued by the ...
IFRS 8 – Operating SegmentsChapter pp 237–254 Cite this chapter Kommentar Internationale Rechnungslegung IFRS Michael Buschhüter & Andreas Striegel 12k Accesses Zusammenfassung Die aggregierten Daten in Jahres- und Konzernabschlüssen lassen nicht erkennen, inwieweit sich die Vermögens-, Finanz...
IFRS 8 Operating Segments – Implementation in the MunichRe Group (PDF, 445 KB) Disclaimer This press release contains forward-looking statements that are based on current assumptions and forecasts of the management of Munich Re. Known and unknown risks, uncertainties and other fact...
Keywords: operating segments, reporting of financial information, reportable segments,chief operating decision maker (CODM)Cod JEL: M41 Summary of main differences between IFRS 8 and IAS 14 The table below analyses the main differences between IFRS 8 Operating Segments and IAS 14 Segement Reposting,...
Two or more operating segments may be aggregated if aggregation is consistent with the core principle, they have similar economic characteristics, and they have each of the following similarities: • nature of products and services and production processes, ...
IFRS 8 Operating Segments IFRS8OperatingSegments Effectivedate Annualperiodsbeginningonorafter1January 2009.SupersedesIAS14fromthatdate,or dateofearlierapplication. Coreprinciple Anentityshalldiscloseinformationtoenable usersofitsfinancialstatementstoevaluatethe natureandfinancialeffectsofthebusiness activitiesinwhich...