The International Financial Reporting Standard 8: Operating Segments : An Analysis of Jordanian Listed Companies' Disclosure Practices and Some Jordanian Stakeholders' Perceptions
Language: English
Published by LAP Lambert Academic Publishing, 2012
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
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Add to basketItem description from seller
nach der Bestellung gedruckt Neuware - Printed after ordering - 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.…
Seller Inventory # 9783659179297
- Title
- The International Financial Reporting Standard 8: Operating Segments : An Analysis of Jordanian Listed Companies' Disclosure Practices and Some Jordanian Stakeholders' Perceptions
- Author
- Ghassan Hani Mardini
- Publisher
- LAP Lambert Academic Publishing
- Publication year
- 2012
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 3659179299
- ISBN 13
- 9783659179297
- Item weight
- 584 grams
- Dimensions
- 220x150x24 mm
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