(2012), Segment Reporting: Is IFRS 8 Really Better?, „Accounting in Europe", 12 (1).Aleksanyan, M. and Danboltm J. (2015). Segment Reporting: Is IFRS 8 Really Better? , Accounting in Europe.Aleksanyan, M., & Danbolt, J. (2015). Segment reporting: Is IFRS 8 really better?
HK GAAP vs IFRS Comparison between HK Financial Reporting Standards and International Financial Reporting Standards 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 ...
IFRS8IAS14 IdentificationofsegmentsIdentificationofsegments Operatingsegmentsareidentifiedbasedon theinternalreportingoffinancialinformation tothechiefoperatingdecisionmaker. Operatingsegmentscanincludethosethat sellexclusivelytointernalcustomers. Primaryandsecondarysegmentsareidentified ...
Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date.The objective of IFRS 8 is to require public companies to disclose information about...
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
8号准则报告IFRS8IFRS会计准则反馈意见 系统标签: ifrs准则iassegmentsreportingoperating InternationalFinancialReportingStandard8 OperatingSegments InApril2001theInternationalAccountingStandardsBoard(IASB)adoptedIAS14Segment Reporting,whichhadoriginallybeenissuedbytheInternationalAccountingStandards CommitteeinAugust1997.IAS14Seg...
IN8 IN9 Changes from previous requirements IN10 The IFRS replaces IAS 14 Segment Reporting. The main changes from IAS 14 are described below. Identification of segments IN11 The requirements of the IFRS are based on the information about the components of the entity that management uses to ...
摘要: Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date. The objective of IFRS 8 is to require...
国际财务报告准则第8号(IFRS 8)—经营分部英文原版 IFRS 8 IFRS 8 Operating Segments In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997. IAS 14 Segment ...
Deloitte has published aSpecial edition IAS Plus newsletterexplaining the requirements of IFRS 8 and what has changed fromIAS 14Segment Reporting. Summary of IFRS 8 Scope IFRS 8 applies to the separate or individual financial statements of an entity (and to the consolidated financial statements of ...