Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies

Sandra J. Cereola, Nancy B. Nichols and Donna L. Street

Research in Accounting Regulation, 2017, vol. 29, issue 2, 119-128

Abstract: This study examines how the adoption of International Financial Reporting Standard (IFRS) 8, Operating Segments, changed the entity-wide geographic segment reporting by European, Australian and New Zealand blue chip companies. The focus is on the revised requirements that companies disclose revenues for the country of domicile and other material countries. Specifically, it investigates the materiality level companies use to determine material countries and whether the revised requirements result in a finer set of geographic information than previously disclosed under International Accounting Standard (IAS) 14R.

Keywords: International Financial Reporting Standards; IFRS 8; Geographic areas; Segment reporting; IASB post-implementation review; Materiality; Fineness (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:reacre:v:29:y:2017:i:2:p:119-128

DOI: 10.1016/j.racreg.2017.09.003

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