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The Impact Of Ifrs 8 On Geographical Segment Information
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Book Synopsis The Impact of IFRS 8 on Geographical Segment Information by : Edith Leung
Download or read book The Impact of IFRS 8 on Geographical Segment Information written by Edith Leung and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates how the introduction of IFRS 8 affects segment disclosures for a large sample of European firms. In contrast to prior research we focus on geographical segments. Similar to SFAS 131, IFRS 8 aims to improve segment disclosures by requiring a “management approach”, which introduces considerable reporting discretion. We compare a hand-collected sample of restated IFRS 8 segment disclosures with historical IAS 14R disclosures. We find that geographical segments are more disaggregated under IFRS 8, although the number of financial items per segment and the likelihood of reporting segmental earnings decline. More importantly, we document predictable heterogeneity in the disclosure quality of segment information. First, we find that firms reporting poorly under IAS 14 continue to do so under IFRS 8, suggesting more cross-sectional divergence under the latter standard. Second, our results show that the impact of IFRS 8 varies with corporate transparency. Finally, we fail to document any clear economic and informational effects post IFRS 8, even for firms that exhibit disclosure quality improvements. Overall, we provide comprehensive evidence on the effects of IFRS 8 on geographical segment information and show that prior reporting behavior is a useful indicator for the impact of a new standard.
Book Synopsis IFRS 8 Operating Segments by : International Accounting Standards Board
Download or read book IFRS 8 Operating Segments written by International Accounting Standards Board and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Segment Reporting by : International Accounting Standards Committee
Download or read book Segment Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Comparative Study of Segment Reporting Under AS-17 and IFRS 8 by : D.D. Bedia
Download or read book A Comparative Study of Segment Reporting Under AS-17 and IFRS 8 written by D.D. Bedia and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the benefits of adopting International Financial Reporting Standards (IFRS) by Indian entities and further examines the effect of adoption of IFRS on companies' segment reporting as compared to segment reporting under Indian GAAP (IGAAP). It studies the impact of adoption of IFRS 8 by taking the case of M/s Sify Technologies Ltd., an Indian listed entity and presents a detailed analysis of differences in the segment disclosures data under the new standard IFRS 8 vis-à-vis the Indian Accounting Standard, AS-17. It is observed from the study that there are certain marked deviations in segment profit and loss as disclosed by the financial statements of M/s Sify Technologies Ltd. as reported under IGAAP and those reported under IFRS. The major difference between the two reporting is the information given and the presentation requirement. Further, under IFRS 8, the disclosure requirements related to geographical segments are significantly reduced or in most of the cases completely lost, which is a major concern to stakeholders. Further, there will be lack of comparability of segment information between companies as IFRS provides discretion to the Chief Operating Decision Maker to choose what to disclose and the manner in which the information can be disclosed.
Book Synopsis The Impact of IFRS 8 on Analysts' Information Environment by : Ahmed Aboud
Download or read book The Impact of IFRS 8 on Analysts' Information Environment written by Ahmed Aboud and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: While the IASB had reduced the differences between SFAS & IFRS, in that IFRS 8 (Segment reporting) is a copy of the US SFAS 131, the quality of segment disclosure after IFRS 8 is under question. The European Parliament endorsed IFRS 8 after a great deal of scrutiny and much debate. Although the endorsement indicated approval of IFRS 8 by the European Union countries, the EU Parliament expressed reservations and regrets about the standard. It has been reported that IFRS 8 achieved the expected objectives, although financial statement users disputing the principle of the core standard. Therefore this paper responds to the call of IASB (2013) and examines the impact of IFRS8 adoption on analysts' information environment using a sample from EU countries for four successive years. The empirical evidence indicates that segment disclosure quality measured by the disaggregation of geographical information is positively associated with the accuracy of analysts forecast and also positively associated with the dispersion. It also supports the benefits of IFRS8 to the properties analyst earnings forecasts. We document increased forecast accuracy and agreement after the switch to IFRS8.Moreover, we find that the adoption of IFRS8 is associated with an increase in the information that has additional value to analyst forecasts while it decreases the irrelevant information.
Book Synopsis Operating Segments by : Dr. Louise Crawford
Download or read book Operating Segments written by Dr. Louise Crawford and published by . This book was released on 2012 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :Martin Nienhaus Publisher :Münsteraner Schriften zur Internationalen Unternehmensrechnung ISBN 13 :9783631664582 Total Pages :0 pages Book Rating :4.6/5 (645 download)
Book Synopsis Segment Reporting Under IFRS 8 by : Martin Nienhaus
Download or read book Segment Reporting Under IFRS 8 written by Martin Nienhaus and published by Münsteraner Schriften zur Internationalen Unternehmensrechnung. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyzes the impact of introducing IFRS 8 on segment reporting practice and its economic consequences. The results show that segment information based on the management approach is a useful decision, it mitigates information asymmetries, reduces the cost of capital and also affects the work of financial analysts.
Book Synopsis The Impact of IFRS 8 on Segment Disclosure Practice by : Manuela Lucchese
Download or read book The Impact of IFRS 8 on Segment Disclosure Practice written by Manuela Lucchese and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The study examines the effectiveness of IFRS 8, effective since 2009, in relation to both the magnitude of segment disclosures and the firms' characteristics that might affect the disaggregated disclosure policies decisions, on Italian listed companies during the period 2008-2012.The results show that on average, the new standard did not lead to relevant changes in the segment disclosures as previously stated under IAS 14R, thus demonstrating inconsistency with the expectations of the IASB. In addition, we demonstrated, by employing a fixed-effect regression, that the magnitude of segment disclosure is negatively associated with growth rate, size, profitability and ownership diffusion.The present study contributes to the extant literature in terms of the PIR review, discussing the effectiveness of IFRS 8 some years after adoption, and not merely considering the first year, where the results may be affected by the learning curve effect in countries less familiar with Anglo-Saxon accounting.
Book Synopsis Politics Or Accounting Principles by : Louise Crawford
Download or read book Politics Or Accounting Principles written by Louise Crawford and published by . This book was released on 2010 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Decision Usefulness Theory of Accounting by : George J. Staubus
Download or read book The Decision Usefulness Theory of Accounting written by George J. Staubus and published by Routledge. This book was released on 2013-02-01 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book ties together selected contributions by George Staubus to the early development of the decision-usefulness theory of financial accounting--the theory that has become generally accepted accounting theory in the last half of the twentieth century and is the basis for the FASB's conceptual framework.
Book Synopsis The Economics and Politics of Accounting by : Christian Leuz
Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by OUP Oxford. This book was released on 2005-09-15 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Book Synopsis IFRS 5 Non-current Assets Held for Sale and Discontinued Operations by : International Accounting Standards Board
Download or read book IFRS 5 Non-current Assets Held for Sale and Discontinued Operations written by International Accounting Standards Board and published by . This book was released on 2004 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Wiley IFRS written by Abbas A. Mirza and published by John Wiley & Sons. This book was released on 2010-12-28 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt: Wiley IFRS: Practical Implementation Guide and Workbook, Second Edition is a quick reference guide on IFRS/IAS that includes easy-to-understand IFRS/IAS standards outlines, practical insights, case studies with solutions, illustrations and multiple-choice questions with solutions. The book greatly facilitates your understanding of the practical implementation issues involved in applying these complex "principles-based" standards. PS-Line
Book Synopsis The Impact of IFRS on Industry by : Mohan R. Lavi
Download or read book The Impact of IFRS on Industry written by Mohan R. Lavi and published by John Wiley & Sons. This book was released on 2016-02-11 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: The industry-specific guide to IFRS interpretation andapplication One of the biggest challenges of any reporting standard is howbest to interpret and implement it in the context of a specificcompany or industry, given that each industry has its ownintricacies and nuances. The Impact of IFRS on Industryprovides specific guidance on applying IFRS in a diverse range ofsectors. Opening with an overview of IFRS, including a summary of all thestandards, the book goes on to provide detailed coverage of thestandards that can impact all industries, including IAS-40, IFRS 1,and IFRS 5. Thereafter, it offers practical advice and guidance onthe application of IFRS in specific industries, includingautomotive; oil and gas; bio-sciences; infrastructure; airlines;media and communications; government-owned entities; mining;software; banking and financial services; insurance; FMCG;shipping; pharmaceuticals; telecoms; real estate and construction;power; SMEs; retail; e-commerce; and the service sector. The bookconcludes with a discussion on the collateral impact ofimplementing IFRS and how forthcoming IFRS Standards could impactspecific industries. Worked examples are used throughout to demonstrate how thestandards are applied in practice. Understand the IFRS standards comprehensively Learn which standards impact all industries Examine the ways in which IFRS is applied in practice See how different standards are applied in specificindustries Suitable as a quick reference or a comprehensive guide, TheImpact of IFRS on Industry gives you the real-world IFRSanswers you need.
Book Synopsis Improvements to IFRSs by : International Accounting Standards Board
Download or read book Improvements to IFRSs written by International Accounting Standards Board and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Applying IFRS Standards by : Ruth Picker
Download or read book Applying IFRS Standards written by Ruth Picker and published by John Wiley & Sons. This book was released on 2019-06-24 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
Download or read book Losing the Excess Baggage written by and published by . This book was released on 2011 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt:
