PARTENIE, DUMBRAVA; Lucia, Sucala; LEONICA, BOCHIS; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 931-935
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