IFRS 8 – OPERATING SEGMENTS

Dumbrava Partenie (), Sucala Lucia (), Bochis Leonica () and Breban Ludovica ()
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Dumbrava Partenie: Universitatea Babes Bolyai Cluj Napoca, Facultatea de Business
Sucala Lucia: Universitatea Babes Bolyai Cluj Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor
Bochis Leonica: CECCAR, Filiala Bihor
Breban Ludovica: CECCAR, Filiala Salaj

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 931-935

Abstract: Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date.The objective of IFRS 8 is to require

Keywords: : operating segments; reporting of financial information; reportable segments; chief operating decision maker (CODM (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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