Kapitel 49. Segmentberichterstattung (IFRS 8)

IFRS-Handbuch ◽  
2019 ◽  
pp. 1301-1316
Keyword(s):  
Ifrs 8

scholarly journals Pengungkapan Kuantitatif dan Kualitatif Segmen Operasi Berdasarkan PSAK 5 Revisi 2009 (Penyesuaian 2015) di Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 175-191
Author(s):  
Dewi Diah Fakhriyyah ◽  
Irma Hidayati
Keyword(s):  
Quantitative Information ◽  
Governance Mechanism ◽  
Public Companies ◽  
Customer Information ◽  
Compliance Level ◽  
Ifrs 8 ◽  
Segment Disclosure ◽  
The Board Of Directors ◽  
Medium Level ◽  
Corporate Governance Mechanism

Reporting of operating segments has become an important concern, therefore there is a PSAK 5 regulation which is continuously updated based on IFRS 8 to improve operating segment reporting. This study aims to examine the application of operating segment disclosure and its determinants in public companies in Indonesia.This research method is quantitative method. The operating segment in the financial statements of the LQ 45 Index’s Company in 2016 is analyzed by scoring to the items required by PSAK 5 Revised 2009 (Amandement 2015). The results showed that the majority cozmpany's compliance level of quantitative information is medium level of compliance,. Quantitative disclosure shows the most reported items are profit loss and total assets, meanwhile the least reported item is other non current assets and main customer information . Meanwhile, the most reported item of qualitative disclosure is the main products and services which generate revenues for the operating segments. This study shows that companies disclose more quantitative information than qualitative. In addition, the good corporate governance mechanism that determines the extent of disclosure of operating segments is institutional ownership and the board of directors. This research has implications for operating segment regulators to do better and contribute to the agency theory and signaling theory.

Quality and quantity of FTSE-100 segmental information reporting

2019 ◽  
Vol 32 (3) ◽  
pp. 326-343 ◽  
Author(s):  
Ghassan H. Mardini ◽  
Sameh Ammar
Keyword(s):  
Financial Reporting ◽  
Boards Of Directors ◽  
Stock Exchange ◽  
Reporting Standard ◽  
International Financial Reporting Standard ◽  
Content Type ◽  
Information Reporting ◽  
Ifrs 8 ◽  
The Uk ◽  
The Impact

Purpose This study aims to explore the impact of international financial reporting standard no. 8 (IFRS 8) on segmental information reporting (SIR) after the post-implementation review (PIR) issued by international accounting standards board (IASB). This impact is examined in relation to quality and quantity as SIR dimensions represent, respectively, the level of reported items and segments. As a complement to this, the chief operating decision maker (CODM) identity is considered to understand the patterns of SIR dimensions. Design/methodology/approach The SIR of the UK financial times stock exchange 100 (FTSE-100) listed companies over the period 2013-2016 is the research’s scope. Several criteria were developed to ensure a representative research sample. A disclosure index approach was used facilitating the use of content analysis for data collection, which pertained to the dimensions of SIR published by the FTSE-100 following IFRS 8 PIR. Findings The IFRS 8 PIR has had several implications shaping the growing trend that is underpinned by the SIR dimensions published by FTSE-100 companies. First, the SIR quantity dimension positively corresponds over 2013-2016, but it still does not meet IASB’s demands. This, secondly, also applies to the quality dimension of SIR to uncover inconsistency with the existing knowledge being held regarding the introduction of IFRS 8. More specifically, the response of the FTSE-100 to mandatory and voluntary items seems to be in transition of substitution. Third, CODM’s identity was an insightful dimension in rationalising the understanding through the aforementioned dimensions. It is undertaken by boards of directors or executive committees and the case of the latter is associated with more disclose in relation to the CODM’s identity. Practical implications These findings reveal implications to: academics undertaking further research about IFRS 8 PIR to challenge or endorse this conclusion, using similar or alternative approaches; the stakeholders’ decision-making process; and policymakers to re-think the structure of mandatory and voluntary items. Originality/value This paper provides empirical evidence on the quality and quantity of SIR published by FTSE-100 companies following IFRS 8 PIR.

scholarly journals Segment Reporting: Is IFRS 8 Really Better?

2015 ◽  
Vol 12 (1) ◽  
pp. 37-60 ◽  
Author(s):  
Mark Aleksanyan ◽  
Jo Danbolt
Keyword(s):  
Segment Reporting ◽  
Ifrs 8

scholarly journals External Segment Reporting in the Republic of Serbia

2016 ◽  
Vol 54 (1) ◽  
pp. 155-176 ◽  
Author(s):  
Vladimir Obradović ◽  
Nemanja Karapavlović
Keyword(s):  
Financial Institutions ◽  
Financial Reporting ◽  
Financial Statements ◽  
Potential Usefulness ◽  
Statistical Techniques ◽  
High Quality ◽  
Segment Reporting ◽  
Ifrs 8 ◽  
The Republic ◽  
Segment Information

AbstractThe purpose of the research in this paper is to examine the regulation and practices of external segment reporting in the Republic of Serbia. The importance of research stems from a great potential usefulness of segment information for investors and creditors. The analysis of regulation suggests that the Republic of Serbia has high-quality and internationally recognized basis of external segment reporting – IFRS 8. However, there is a room for improvement of IFRS 8. The analysis of practices, conducted on a sample of 500 companies, shows that companies in the Republic of Serbia, in general, do not attach great importance to the disclosure of segment information in financial statements. The practices are quite miscellaneous, which is a consequence of the flexibility of IFRS 8, but also an incomplete compliance with IFRS 8. By applying statistical techniques we have examined whether the practices of external segment reporting are related to characteristics of companies, which makes the originality of the paper. We have found that financial institutions disclose more extensive quantitative segment information in relation to other companies in the Republic of Serbia, and that companies with higher assets disclose more extensive segment information. The research indicates that there is a significant room for improving the practices of external segment reporting in the Republic of Serbia. The research results may be useful for regulators of financial reporting and preparers and auditors of financial statements.

scholarly journals CARTAS DE COMENTÁRIOS DAS EMPRESAS ENVIADAS AO IASB: UMA ANÁLISE DA REVISÃO PÓS-IMPLEMENTAÇÃO DO IFRS 8 – OPERATING SEGMENT

2015 ◽  
Vol 7 (1) ◽  
Author(s):  
Rafael Tadeu Vieira ◽  
José Alonso Borba
Keyword(s):  
Ifrs 8

Este estudo objetiva analisar o processo de implementação no IASB do IFRS 8 – Operating Segment, através das cartas de comentários enviadas quando do processo de revisão. Com o propósito de: (i) identificar os respondentes, classificados em: empresas; associação de analistas financeiros; entidades não governamentais; empresas de auditoria; corpo de profissional contábil; reguladores; outros e corpo representativo, de acordo com o estudo de Katselas, Birt, Xang (2011); (ii) verificar os relatos da implementação para as empresas. Para alcançar o objetivo, foram acessados os 67 documentos recebidos até novembro de 2012 na revisão do IFRS 8. Os resultados evidenciam que a Europa foi o continente com o maior número de manifestações. Foram analisadas as 12 cartas de comentários enviadas pelas empresas. Observou-se que as empresas adotaram o IFRS 8 de maneira completa, isto é, respeitando as exigências do IFRS 8 e, além disso, algumas empresas divulgaram informações adicionais. Sobre as medidas não-IFRS, a mais citada foi o EBITDA, sendo que os principais comentários são sobre a incomparabilidade da medida. A metade desses respondentes, especificamente 6 empresas, aponta a não ocorrência de custos significativos e não previstos. Por outro lado, aqueles que relatam a existência de custos, afirmaram serem esses decorrentes do modelo organizacional da empresa que, por sua vez, precisou ser adaptado para divulgar informações segmentadas geograficamente. As empresas, em sua maioria, consideram o texto normativo claro.

Sign in / Sign up

Export Citation Format

Share Document