期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering
periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from
that date.
The objective of IFRS 8 is to require public companies to disclose information about their business
activities and the economic environments in which they operate on the same basis as it is used by
management to make decisions about the allocation of the company‟s resources and to assess the
performance of the business.
The standard has been endorsed for use in the European Union; other jurisdictions may have similar legal
constraints on the use of new IASB standards (these are not discussed here).
