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The International Financial Reporting Standard 8: Operating Segments: An Analysis of Jordanian Listed Companies' Disclosure Practices and Some Jordanian Stakeholders’ Perceptions - Couverture souple

Mardini, Ghassan Hani

 
9783659179297: The International Financial Reporting Standard 8: Operating Segments: An Analysis of Jordanian Listed Companies' Disclosure Practices and Some Jordanian Stakeholders’ Perceptions
Couverture souple
ISBN 10 : 3659179299 ISBN 13 : 9783659179297
Editeur : LAP LAMBERT Academic Publishing, 2012

Synopsis

The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after 1/January/2009 (IASB, 2006a). IFRS 8 supersedes the previous international accounting standard (IAS): IAS 14 Revised (IAS 14R) “Segment Reporting” (IASC, 1997). There are two main objectives to this study: (i) to assess the impact of IFRS 8 on the segmental disclosures of Jordanian listed firms in their annual reports for 2009 when the standard became effective; and (ii) to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements about this new segmental reporting standard. A decision usefulness theoretical framework underpins the research; the research was carried out by using a disclosure index analysis and semi-structured interviews. The research is located in Burrell and Morgan’s (1979) functionalist paradigm using a decision usefulness theory lens.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effective for periods beginning on or after 1/January/2009 (IASB, 2006a). IFRS 8 supersedes the previous international accounting standard (IAS): IAS 14 Revised (IAS 14R) “Segment Reporting” (IASC, 1997). There are two main objectives to this study: (i) to assess the impact of IFRS 8 on the segmental disclosures of Jordanian listed firms in their annual reports for 2009 when the standard became effective; and (ii) to explore the perceptions of external auditors, preparers and users (investors and analysts) of financial statements about this new segmental reporting standard. A decision usefulness theoretical framework underpins the research; the research was carried out by using a disclosure index analysis and semi-structured interviews. The research is located in Burrell and Morgan’s (1979) functionalist paradigm using a decision usefulness theory lens.

Biographie de l'auteur

Dr. Ghassan Hani Mardini finished his PhD in Accounting from University of Dundee - United Kingdom in 2012. Currently, he is an Assistant Professor in Qatar University's Department of Accounting and Information Systems / College of Business and Economics. He believes that teaching and research are inseparable.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2012
Langue
anglais
ISBN 10 
3659179299
ISBN 13 
9783659179297
Reliure
Broché
Nombre de pages
380
Coordonnées du fabricant
non disponible
Personne responsable
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