IFRS 8: Assessment of the management approach on segment reporting

IFRS 8: bilan de l'approche managériale de l'nformation sectorielle

Gaëlle Lenormand () and Lionel Touchais ()
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Gaëlle Lenormand: UR - Université de Rennes, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Lionel Touchais: UPN - Université Paris Nanterre, CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre

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Date: 2018
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Published in ACCRA Audit Comptabilité Contrôle : Recherches Appliquées, 2018, N°3 (3), pp.5. ⟨10.3917/accra.003.0005⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03125314

DOI: 10.3917/accra.003.0005

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