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Kopecká, Nattarinee
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[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 11 [Year:] 2016 [Issue:] 2 [Pages:] 5-20
The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 and subsequently has been applied since 2009. The core of convergence is to reduce the differences between IAS 14 and SFAS 131. The IASB expected that a change would increase useful information for users and can be used as a single set of standard accounting for international trade. However, since the standard had been applied, it emerges advantages and disadvantages for users and entities on some issues. Particularly, internal management information issue that managers use as a compass to lead the company's strategies and it conceals behind the scenes conventionally. The paper investigates a quality of information disclosure in the Czech listed companies. The important pillar is to analyse the quality of information disclosure and the effect of applying the standard.
Chief operating decision maker (CODM)
IFRS 8 Segment Reporting
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