IFRS 8 – OPERATING SEGMENTS

Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date. The objective of IFRS 8 is to require

Bibliographic Details
Main Authors: BOCHIS LEONICA, Sucala Lucia, DUMBRAVA PARTENIE, BREBAN LUDOVICA
Format: Article
Language:deu
Published: University of Oradea 2009-05-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/158.pdf