| Publikationstyp: | Beitrag in wissenschaftlicher Zeitschrift |
| Art der Begutachtung: | Peer review (Publikation) |
| Titel: | The roadmap to effective segment reporting : at the core of value discovery |
| Autor/-in: | Gutsche, Robert Rif, Alexandru |
| et. al: | No |
| Erschienen in: | Zeitschrift für internationale Rechnungslegung |
| Band(Heft): | 12 |
| Heft: | 4 |
| Seite(n): | 145 |
| Seiten bis: | 151 |
| Erscheinungsdatum: | 2017 |
| Verlag / Hrsg. Institution: | Beck |
| ISSN: | 1862-5533 |
| Sprache: | Englisch |
| Fachgebiet (DDC): | 657: Rechnungswesen |
| Zusammenfassung: | Current segment reporting does not assist investors in their use of valuation models. Investors would like more segment-level information. These are key findings of the Post-Implementation Review (PIR) of IFRS 8 (2013) and PIR SFAS 131 (2012). They highlight that the development and improvement of segment reporting is long overdue. Although it is a critical cornerstone for forecasting future firm performance and firm value, the current status quo of segment reporting does not enable investors to perform segment analysis with a focus on operating activities, profitability, and growth. In order to address key concerns of the PIR on segment reporting, the IASB proposes the disclosure of additional line items to the segment statements (IFRS 8 Staff Paper, October 2016). The authors appreciate the IASB’s initiative to improve segment reporting. At the same time, the authors would like to emphasize that segment reporting from the investors’ perspective can only be improved if it aims to identify value drivers, thus sharpening the focus on operations. |
| URI: | https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fIRZ%2f2017%2fcont%2fIRZ%2e2017%2e177%2e1%2ehtm https://digitalcollection.zhaw.ch/handle/11475/20450 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Organisationseinheit: | Institut für Financial Management (IFI) |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
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Gutsche, R., & Rif, A. (2017). The roadmap to effective segment reporting : at the core of value discovery. Zeitschrift Für Internationale Rechnungslegung, 12(4), 145–151. https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fIRZ%2f2017%2fcont%2fIRZ%2e2017%2e177%2e1%2ehtm
Gutsche, R. and Rif, A. (2017) ‘The roadmap to effective segment reporting : at the core of value discovery’, Zeitschrift für internationale Rechnungslegung, 12(4), pp. 145–151. Available at: https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fIRZ%2f2017%2fcont%2fIRZ%2e2017%2e177%2e1%2ehtm.
R. Gutsche and A. Rif, “The roadmap to effective segment reporting : at the core of value discovery,” Zeitschrift für internationale Rechnungslegung, vol. 12, no. 4, pp. 145–151, 2017, [Online]. Available: https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fIRZ%2f2017%2fcont%2fIRZ%2e2017%2e177%2e1%2ehtm
GUTSCHE, Robert und Alexandru RIF, 2017. The roadmap to effective segment reporting : at the core of value discovery. Zeitschrift für internationale Rechnungslegung [online]. 2017. Bd. 12, Nr. 4, S. 145–151. Verfügbar unter: https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fIRZ%2f2017%2fcont%2fIRZ%2e2017%2e177%2e1%2ehtm
Gutsche, Robert, and Alexandru Rif. 2017. “The Roadmap to Effective Segment Reporting : At the Core of Value Discovery.” Zeitschrift Für Internationale Rechnungslegung 12 (4): 145–51. https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fIRZ%2f2017%2fcont%2fIRZ%2e2017%2e177%2e1%2ehtm.
Gutsche, Robert, and Alexandru Rif. “The Roadmap to Effective Segment Reporting : At the Core of Value Discovery.” Zeitschrift Für Internationale Rechnungslegung, vol. 12, no. 4, 2017, pp. 145–51, https://beck-online.beck.de/?vpath=bibdata%2fzeits%2fIRZ%2f2017%2fcont%2fIRZ%2e2017%2e177%2e1%2ehtm.
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