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

Ghassan Hani Mardini

ISBN 10: 3659179299 / ISBN 13: 9783659179297

Published by LAP Lambert Academic Publishing, 2015

About this Item

The International Financial Reporting Standard 8: Operating Segments | An Analysis of Jordanian Listed Companies' Disclosure Practices and Some Jordanian Stakeholders' Perceptions | Ghassan Hani Mardini | Taschenbuch | Paperback | 380 S. | Englisch | 2015 | LAP Lambert Academic Publishing | EAN 9783659179297 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu.

Seller Inventory # 106380662

Bibliographic Details

• Title: The International Financial Reporting Standard 8: Operating Segments | An Analysis of Jordanian Listed Companies' Disclosure Practices and Some Jordanian Stakeholders' Perceptions
• Publisher: LAP Lambert Academic Publishing
• Publication Date: 2015
• Language: English
• ISBN 10: 3659179299
• ISBN 13: 9783659179297
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 220W x 150H x 24D millimeters 220 millimeters width by 150 millimeters height by 24 millimeters depth
• Weight: 584 grams
• Seller catalogs:
  • Bücher

About this title

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.

About the Author

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.