'Reportable segments' presentation slideshows

AYB340 Company Accounting Lecture 9

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AYB340 Company Accounting Lecture 9

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256 views • 25 slides

IFRS 8 – Segment reporting

IFRS 8 – Segment reporting. Executive summary. Segment reporting: Segment reporting disclosures under ASC 280 and IFRS 8 are essentially the same. Both follow a “management approach” in identifying segments and the components of the disclosures are very similar. Progress on convergence.

771 views • 21 slides

Segment and Interim Reporting

Baker / Lembke / King. 13. Segment and Interim Reporting. Electronic Presentation by Douglas Cloud Pepperdine University. Segment Reporting. Large, diversified companies can be viewed as a portfolio of assets operated as divisions or subsidiaries, often multinational in scope.

262 views • 21 slides