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