This paper contributes to the debate on segment reporting standards in the UK and Europe and, specifically, the merit … of IFRS 8 relative to predecessor standards (SSAP 25 and IAS 14R). We carry out a longitudinal analysis of segment … reporting practices of a large sample of listed UK companies, covering all three reporting regimes. Using the Proprietary Cost …

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 …

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …

-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …