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
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)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (17) Track citations by RSS feed
Downloads: (external link)
Full text for ScienceDirect subscribers only
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:eee:jiaata:v:21:y:2012:i:2:p:79-105
Access Statistics for this article
Journal of International Accounting, Auditing and Taxation is currently edited by R. Larson
More articles in Journal of International Accounting, Auditing and Taxation from Elsevier
Bibliographic data for series maintained by Haili He ().