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Operating Segments

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Ed 8 Operating Segments Exposure Draft

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2006

Ed 8 Operating Segments Exposure Draft written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.

Ed 8 Operating Segments Draft Implementation Guidance

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2006

Ed 8 Operating Segments Draft Implementation Guidance written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.

Operating Segments

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Author : Dr. Louise Crawford
language : en
Publisher:
Release Date : 2012

Operating Segments written by Dr. Louise Crawford and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Corporations categories.

Ed 8 Operating Segments Basis For Conclusions On Exposure Draft

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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2006

Ed 8 Operating Segments Basis For Conclusions On Exposure Draft written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.

The International Financial Reporting Standard 8 Operating Segments

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Author : Ghassan Hani Mardini
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2012-07

The International Financial Reporting Standard 8 Operating Segments written by Ghassan Hani Mardini and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-07 with categories.

The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) "Operating Segments" in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after 1/January/2009 (IASB, 2006a). IFRS 8 supersedes the previous international accounting standard (IAS): IAS 14 Revised (IAS 14R) "Segment Reporting" (IASC, 1997). There are two main objectives to this study: (i) to assess the impact of IFRS 8 on the segmental disclosures of Jordanian listed firms in their annual reports for 2009 when the standard became effective; and (ii) to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements about this new segmental reporting standard. A decision usefulness theoretical framework underpins the research; the research was carried out by using a disclosure index analysis and semi-structured interviews. The research is located in Burrell and Morgan's (1979) functionalist paradigm using a decision usefulness theory lens.