000			01396cam a2200241 4500500
005			20250112021531.0
041			_afre
042			_adc
100	1	0	_aLenormand, Gaëlle _eauthor
700	1	0	_a Touchais, Lionel _eauthor
245	0	0	_aIFRS 8: Assessment of the management approach on segment reporting
260			_c2018.
500			_a10
520			_aIn 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			_aIFRS 8
690			_ainformational content
690			_asegment reporting
690			_aIFRS 8
690			_asegment information
690			_ainformation content
786	0		_nACCRA | 3 | 3 | 2018-09-17 | p. 5-22
856	4	1	_uhttps://shs.cairn.info/journal-accra-2018-3-page-5?lang=en
999			_c136304 _d136304