Home  Journals  International Accounting  18(168) - 2011 May

Realization in МСФО (IFRS) 8 administrative approaches to information disclosing in the financial reporting

Available online: 16 May 2011

Subject Heading: REPORTING REFORMING

JEL Classification: 

The researches spent in article, testify that, despite the contradiction of interests of economic subjects, disclosing of the information on the basis of the administrative approach represents one of optimum ways of settlement of this problem.

Keywords: the administrative approach, segment definition, an agency problem, criticism of the administrative approach, the segment reporting

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive