Segment Reporting under IFRS 8: Reporting practice and economic consequences - Muensteraner Schriften zur Internationalen Unternehmensrechnung - Martin Nienhaus - Books - Peter Lang AG - 9783631664582 - August 24, 2015
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Martin Nienhaus
Segment Reporting under IFRS 8: Reporting practice and economic consequences - Muensteraner Schriften zur Internationalen Unternehmensrechnung New edition

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This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.

248 pages

Media Books     Hardcover Book   (Book with hard spine and cover)
Released August 24, 2015
ISBN13 9783631664582
Publishers Peter Lang AG
Pages 248
Dimensions 215 × 154 × 19 mm   ·   450 g
Language French  

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