Home  Journals  International Accounting  1(133) - 2010 January

IFRS 8 « Operational segments» and the reporting of the credit organizations on IFRS in 2009

Available online: 26 January 2010

Subject Heading: The credit organizations

JEL Classification: 

In connection with transition of bank sector to drawing up of the financial reporting on IFRS which are constantly improved with the purpose of drawing up of more transparent reporting, the explanation of the new standards application becomes a necessary condition. In the present work the new approaches (stated in IFRS 8 to drawing up of notes) to the financial reporting regarding operational segments are considered. Questions of the information representation on each operational segment are considered, examples how the credit organization in the given situation should act. The basic complexities

Keywords: the credit organization, operational segments, disclosing of the information, quantitative thresholds, comparative data

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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