IFRS 8 OPERATING SEGMENTS: GENERAL CONSIDERATIONS REGARDING THE MANAGEMENT APPROACH

Cristina Bunea-Bontas

Management Strategies Journal, 2016, vol. 34, issue 4, 40-45

Abstract: The aim of this paper is to discuss some general considerations regarding the management approach contained in International Financial Reporting Standard (IFRS) 8 Operating Segments, issued by International Accounting Standards Board (IASB) in November 2006. Using this approach, the IASB promoted a disaggregated information based on the internal organization of the entity, in order to contribute to more relevant segment information by allowing the users to analyze companies’ performances through the management view and, thus, supporting a better consistency between the segment information represented in the financial statements and the information disclosed in the internal management reports.

Keywords: IFRS 8; operating segments; the management approach (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:34:y:2016:i:4:p:40-45

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