The application of International Financial Reporting Standard 8 Operating Segments : evidence from UK companies

On 30 November 2006, the International Accounting Standard Board (IASB) released International Financial Reporting Standard (IFRS) 8 Operating Segments which replaced the revised International Accounting Standard (IAS) 14 Segmental reporting. This study consists of four main projects covering the em...

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Bibliographic Details
Main Author: Marton, Gizella
Other Authors: Marston, Claire ; Abraham, Santhosh
Published: Heriot-Watt University 2015
Subjects:
657
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.695457