ED 8 operating segments basis for conclusions on exposure draft
ED 8 operating segments basis for conclusions on exposure draft
- January 2006
- London IASB 2006
- 39p. 21cm.
- International Accounting Standards Board Exposure Draft ED 8 .
Summarises the International Accounting Standards Board's considerations in reaching the conclusions in ED 8 "Operating segments." The IFRS draft adopted the management approach to segment reporting set out in SFAS 131 "Disclosures about segments of an enterprise and related information" issued in 1997 by the US Financial Accounting Standards Board. Research into the project concluded that the application of SFAS 131 produced more useful information than its predecessor SFAS 14.
1905590024
US FINANCIAL ACCOUNTING STANDARDS BOARD
SFAS 131
SFAS 14
657 $2 18
Summarises the International Accounting Standards Board's considerations in reaching the conclusions in ED 8 "Operating segments." The IFRS draft adopted the management approach to segment reporting set out in SFAS 131 "Disclosures about segments of an enterprise and related information" issued in 1997 by the US Financial Accounting Standards Board. Research into the project concluded that the application of SFAS 131 produced more useful information than its predecessor SFAS 14.
1905590024
US FINANCIAL ACCOUNTING STANDARDS BOARD
SFAS 131
SFAS 14
657 $2 18