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ED 8 operating segments basis for conclusions on exposure draft

By: Contributor(s): Language: English Series: International Accounting Standards Board Exposure Draft ; ED 8Publication details: London IASB 2006Edition: January 2006Description: 39p. 21cmISBN:
  • 1905590024
Subject(s): LOC classification:
  • 657 $2 18
Summary: 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.
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Item type Current library Call number Copy number Status Barcode
Book London Boxed set INTERNATIONAL ACCOUNTING STANDARDS BOARD (Browse shelf(Opens below)) 1 Available 30071776

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.

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