Januar 2009 sind kotierte ifrs anwender verpflichtet, eine segmentberichterstattung nach ifrs 8 zu erstellen. The iasb maintains that, because the segment information required to be disclosed will be readily available, it should help entities save time and money. Published for our clients and staff throughout the world december 2006 special edition deloitte global ifrs leadership team ifrs global office. Segmentabgrenzung nach dem management approach beschlossen. Anhangangaben zum konzernabschluss ifrs 12, ifrs 3 i. Segmentberichterstattung 2 segmentberichterstattung nach ifrs.
Pdf glossar international financial reporting standards. Objective the reader of financial statements should understand the nature and financial effects of various activities of the company. Specific issues relating to accounting for partial ifrs retirement arrangements in accordance with ifrss. Segmentberichterstattung nach ifrs 8 segmentberichterstattung. Ifrs 8 operating segments implementation guidance 3 aspect of ifrs 8 is the requirement to disclose information that is actually being used internally by management. Deutsche rechnungslegungs standards drs german accounting standards gas. Operating segments ifrs 8 effective date 1st january 2009 2. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. This book focuses on the financial reporting standards set forth by the german commercial code hgb and ifrs international financial reporting standards, as they relate to corporations headquartered in the eu. Bachelorarbeit, masterarbeit, hausarbeit oder dissertation. Projectsiasbprojectspirifrs8documentsifrs8operatingsegments. Januar 2009 sind kotierte ifrsanwender verpflichtet, eine segmentberichterstattung nach ifrs 8 zu erstellen. Segmentberichterstattung nach ifrs 8 informationen.