IFRS 8: Assessment of the management approach on segment reporting (notice n° 136304)
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|---|---|
| fixed length control field | 01396cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021531.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lenormand, Gaëlle |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | IFRS 8: Assessment of the management approach on segment reporting |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 10 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In 2009, IFRS 8 replaced IAS 14 for operating-segment reporting. In spite of many criticisms (lack of homogeneity and comparability, risk of opportunistic behavior) related to the IFRS 8 management approach, the IASB considers that account users will get more useful segment reporting with this standard. This is due to the additional information that should be produced by a segmentation that more closely matches the business model of each group. However, studies show that segmentation remains relatively stable and the information reported per segment has significantly decreased with IFRS 8. In terms of improved informational content, we note that the few studies focusing on this issue do not reach a consensus. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 8 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | informational content |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | segment reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS 8 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | segment information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | information content |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Touchais, Lionel |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 3 | 3 | 2018-09-17 | p. 5-22 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2018-3-page-5?lang=en">https://shs.cairn.info/journal-accra-2018-3-page-5?lang=en</a> |
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