According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In …. Indeed, disclosed segment information apparently complies with IFRS 8, but in reality financial reporting remained unchanged …

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial …, these limits and weaknesses raise the question of a re-politization of international accounting standardisation. …

The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for …

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial …, these limits and weaknesses raise the question of a re-politization of international accounting standardisation. …

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial …, these limits and weaknesses raise the question of a re-politization of international accounting standardisation. …