In summary, with the introduction of IFRS 8, the entities started to disclose more segments, but less information items by segment ( Aleksanyan and Danbolt, 2015, Bugeja, Czernkowski and Moran, 2015, Crawford, Extance, Helliar and Power, 2012, Franzen and Weiβenberger, 2015, Kang and Gray, 2013, Leung and Verriest, 2015, Lucchese and Di Carlo, 2016, Nichols, Street and Cereola, 2012, Pardal, Morais and Curto, 2015). At stake, the "management approach" used by IFRS 8 is not consensual, especially among the users of FS, who have some disadvantages. According to Véron (2007), IFRS 8 was involved in some controversy, comparing this standard with its background and other accounting regulations. In this context, there may be explanatory factors regarding the difference in attitude among entities regarding the level of disclosure of information by segment.
This, in turn, results in the non-disclosure of all the information required by IFRS 8 by some entities. The International Financial Reporting Standards (IFRS) 8 Operating Segments, which replaced the International Accounting Standard (IAS) 14 with the same denomination, intrinsically contemplates a "management approach" that has been the subject of some criticism, since in the genesis not all entities substantially disclose the information by segment, namely on geographical areas. Palabras Claves: Presentación Informes IFRS 8 Información por segmentos Segmentos de explotaciónĭespite the potential of segment reporting, accounting regulations play an important role in the regulation / imposition of reporting by segments abroad, since in this way the entities more clearly identify the information by segments that, due to their relevance (usefulness), must disclose to the users of the financial statements (FS). Además, el último parece que también está afectado por la existencia de barreras a la entrada (directamente) y el grado de internacionalización (inversamente). Los resultados indican que el tamaño es directamente relacionado con el número de segmentos presentados y el nivel de divulgación requerido para cada segmento. Para este propósito, hemos investigado la divulgación por segmentos presentada en conformidad con las International Financial Reporting Standards (IFRS) 8 del International Accounting Standards Board (IASB), tal cual, adoptada por la Unión Europea, basado en informes y cuentas consolidadas (para el año 2015) de una muestra de 91 entidades del Portuguese Stock Index (PSI 20), Cotation Assistée en Continu (CAC-40), Deutscher Aktienindex (DAX-30) y OMX Nordic 40 (OMX-N40). Esta investigación se basa en identificar los factores explicativos que pueden influir en el nivel de la divulgación de la información por segmentos. Sin embargo, las entidades que los reportan no siempre garantizan el inherente potencial de la información por segmentos. La información por segmentos (externa) es una herramienta relevante para los inversores y otras partes interesadas, una vez que la información se presenta en un punto divisional, que permite más precisión de análisis para la tomada de decisión.
Keywords: Presentation Disclosures IFRS 8 Segment reporting Operating segments Further, the latter seems to be also influenced by the existence of barriers to entry (directly) and the degree of internationalisation (inversely). The findings indicate that size is directly related to both the number of operating segments disclosed and the level of disclosure required for each segment. For this purpose, we have investigated the segment disclosures presented in accordance with the International Financial Reporting Standards (IFRS) 8 of the International Accounting Standards Board (IASB), as adopted by the European Union, based on consolidated reports and accounts (for the year 2015) of a sample of 91 entities from the Portuguese Stock Index (PSI-20), Cotation Assistée en Continu (CAC-40), Deutscher Aktienindex (DAX-30) and OMX Nordic 40 (OMX-N40). This research aims to identify the explanatory factors that may influence the level of segment disclosure. However, reporting entities do not always assure the inherent potential of segment reporting.
Parte primeraĪcrobat 5.0 Image Conversion Plug-in for WindowsĪcrobat 5.Segment reporting (external) is a relevant tool for investors and other stakeholders, as the information is presented in a divisional way, enabling more accurate analysis to be made for decision making. The timestamp is only as accurate as the clock in the camera, and it may be completely wrong.
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