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An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies

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

Journal of International Accounting, Auditing and Taxation, 2012, vol. 21, issue 2, 79-105

Abstract: Amidst the IASB's post-implementation review of IFRS 8, we examine how the standard's adoption changed the reporting of segments by European blue chips (i.e. companies comprising the top tier index of 14 European stock exchanges). We focus on anticipated benefits articulated in the IASB's Basis for Conclusions and concerns expressed by IFRS 8 opponents.

Keywords: IFRS 8; Segment reporting; IASB post-implementation review; SFAS 131; Convergence (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105

DOI: 10.1016/j.intaccaudtax.2012.07.001

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