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 …

While the IASB had reduced the differences between SFAS & IFRS, in that IFRS 8 (Segment reporting) is a copy of the US … effectiveness of IFRS 8 in improving the quality of segmental reporting in EU. However, quality assessment is a complex issue and … SFAS 131, the quality of segment disclosure after IFRS 8 is under question. The European Parliament endorsed IFRS 8 after a …

Segmentberichterstattung unter IFRS 8 -- Segmentbezogene Angaben im Lagebericht -- Weiterentwicklung des IFRS 8 … Berichterstattung unter IFRS 8 bei DAX-, MDAX- und SDAX-Unternehmen. Die Untersuchung bezieht neben der Segmentberichterstattung auch … Entwicklung der Segmentberichterstattung unter IFRS 8 Segmentbezogene Angaben im Lagebericht Weiterentwicklung des IFRS 8 Die …