从《国际会计准则》第 14 条到《国际财务报告准则》第 8 条：自有成本和代理成本在财务报告中的作用

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Pub Date : 2024-04-08 DOI:10.1080/02102412.2024.2329502

Ana Gisbert, Begoña Navallas, Domi Romero

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引用次数: 0

摘要

分部报告的相关性促使监管机构下大力气完善现有的分部报告规定。国际财务报告准则》第 8 号 "管理应用 "的引入，使监管机构对现有的分部报告规定做出了重大改进。

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From IAS 14 to IFRS 8: the role of proprietary and agency costs in shaping financial reporting

The relevance of segment reporting has prompted regulatory bodies to place significant efforts in refining the existent segment reporting regulation. The introduction of the IFRS 8 ‘management appr...

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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad

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