IFRS 8 versus IAS 14 – Approche managériale de l'information sectorielle: impacts et déterminants

Gaëlle Lenormand and Lionel Touchais

ACCRA, 2014, vol. 20, issue 1, 93-119

Abstract: This article presents an initial assessment of the application of IFRS 8, which has replaced IAS 14. We analyze the effect of this controversial standard on segment reporting and attempt to identify the determinants of changes in disclosure practices. Based on a sample of SBF120 companies we observe that while segmentation remains relatively stable, there have been more significant changes in the disclosure of segment measures with, in particular, a reduction in the information reported per segment. We also note that groups with high proprietary costs do not appear to make use of the discretionary nature of the management approach to reduce the segment information reported, or, conversely, to increase this information in cases of strong information asymmetry.

Keywords: IAS 14; IFRS 8; Segment information; Information asymmetry; proprietary costs (search for similar items in EconPapers)
Date: 2014
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