Impact of IFRS 8 on segment reporting usefulness in the largest European companies

The aim of the paper is to analyse the impact of change in accounting regulations – the replacement of IAS 14 by IFRS 8 – on the form and content of segment reporting of the largest companies from Poland and other European countries and on its usefulness for users. In order to achieve the objective...

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Bibliographic Details
Main Author: Jan Michalak
Format: Article
Language:English
Published: Rada Naukowa SKwP 2014-12-01
Series:Zeszyty Teoretyczne Rachunkowości
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Online Access:http://ztr.skwp.pl/gicid/01.3001.0003.3506
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