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Segment Reporting under IFRS 8: Reporting practice and economic consequences - Muensteraner Schriften zur Internationalen Unternehmensrechnung Martin Nienhaus New edition
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Segment Reporting under IFRS 8: Reporting practice and economic consequences - Muensteraner Schriften zur Internationalen Unternehmensrechnung
Martin Nienhaus
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
| Medios de comunicación | Libros Hardcover Book (Libro con lomo y cubierta duros) |
| Publicado | 24 de agosto de 2015 |
| ISBN13 | 9783631664582 |
| Editores | Peter Lang AG |
| Páginas | 248 |
| Dimensiones | 215 × 154 × 19 mm · 450 g |
| Lengua | Francés |
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