The Resource Praxis der Segmentberichterstattung in IFRS-Konzernabschlüssen österreichischen ATX-Prime-Market-Unternehmen = Practice of segmental reporting by Austrian ATX prime market companies

Praxis der Segmentberichterstattung in IFRS-Konzernabschlüssen österreichischen ATX-Prime-Market-Unternehmen = Practice of segmental reporting by Austrian ATX prime market companies

Label
Praxis der Segmentberichterstattung in IFRS-Konzernabschlüssen österreichischen ATX-Prime-Market-Unternehmen = Practice of segmental reporting by Austrian ATX prime market companies
Title
Praxis der Segmentberichterstattung in IFRS-Konzernabschlüssen österreichischen ATX-Prime-Market-Unternehmen = Practice of segmental reporting by Austrian ATX prime market companies
Creator
Subject
Language
eng
Summary
Segmental reports which according to IAS 14 "Segment Reporting" are required from all publicly traded companies are a major instrument to assess the risks and returns of diversified companies. The objective of this article is to analyse the segmental reporting of Austrian companies listed in the ATX Prime Market which prepare their financial statements according to IFRS. The focus of the study is on analysing compliance with the rules set forth in IAS 14 as well as voluntary disclosure of segment information by these companies. It can be observed that although the key segment data is provided by most of the companies many segment reports do not fully comply with IAS 14. As far as voluntary disclosure is concerned ATX Prime Market companies provide less additional segment information than comparable German companies
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
http://library.link/vocab/creatorName
Seiwald, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • IFRS
  • IAS
Label
Praxis der Segmentberichterstattung in IFRS-Konzernabschlüssen österreichischen ATX-Prime-Market-Unternehmen = Practice of segmental reporting by Austrian ATX prime market companies
Instantiates
Publication
Label
Praxis der Segmentberichterstattung in IFRS-Konzernabschlüssen österreichischen ATX-Prime-Market-Unternehmen = Practice of segmental reporting by Austrian ATX prime market companies
Publication

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