O the requirements of IFRS 8 Operating Segments enhance the quality of information available to financial statement users?

a brief introduction

Why do accounting standard setters believe that the provision of segmental information is useful?
i ·
What are the current requirements of IFRS 8 in relation to operating segments and how do they differ from other past and present accounting standards?

What evidence is there as to whether the current requirements increase the quality of information available to users of financial statements?

conclusion

O the requirements of IFRS 8 Operating Segments enhance the quality of information available to financial statement users?

You should consider the following questions while carrying out research and planning your essay:
a?Why do accounting standard setters believe that the provision of
segmental information is useful?
a?What are the current requirements of IFRS 8 in relation to operating segments and how do they differ from other past and present accounting standards?
a?What evidence is there as to whether the current requirements increase the quality of information available to users of financial statements?

word limit: 1500 words (A± 10%)