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
Main Authors: | , , , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2009-05-01
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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 |