The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review

52 Pages Posted: 10 Sep 2013

See all articles by Nancy B. Nichols

Nancy B. Nichols

James Madison University - College of Business

Donna L. Street

University of Dayton - Accounting

Ann Tarca

University of Western Australia

Date Written: September 2013

Abstract

This paper evaluates the impact of adopting the management approach for segment reporting. We review studies of the effect of the application of SFAS 131 and IFRS 8 on the number of reported operating segments and items of disclosure, segment reporting gaps and reconciliations, entitywide geographic disclosures, and competitive harm and decision usefulness of segment information. We report on the advantages and disadvantages of the management approach and explore whether the concerns of critics of adopting the management approach in IFRS 8 have been realized. We also identify opportunities for important and policy‐relevant research in the area of segment reporting based on IFRS 8.

Suggested Citation

Nichols, Nancy B. and Street, Donna L. and Tarca, Ann, The Impact of Segment Reporting Under the IFRS 8 and SFAS 131 Management Approach: A Research Review (September 2013). Journal of International Financial Management & Accounting, Vol. 24, Issue 3, pp. 261-312, 2013, Available at SSRN: https://ssrn.com/abstract=2323095 or http://dx.doi.org/10.1111/jifm.12012

Nancy B. Nichols (Contact Author)

James Madison University - College of Business ( email )

Harrisonburg, VA 22807
United States

Donna L. Street

University of Dayton - Accounting ( email )

Dayton, OH 45469
United States

Ann Tarca

University of Western Australia ( email )

Business School
35 Stirling Highway
Crawley WA 6009
Australia
+61 8 6488 3868 (Phone)
+61 8 6488 1047 (Fax)

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