“IAS 14”的意思、由来-开放百科全书

词条

IAS 14

释义

History
Differences between IAS 14 and IFRS 8
References

{{Multiple issues|{{context|date=December 2016}}{{incomprehensible|date=December 2016}}}}IAS 14 – Business segments is a former International Accounting Standard that was fully redrawn in 2009 and superseded by IFRS 8. IAS 14 set the guideline on how to identify different business segments of a company.^[1]

History

A timeline of IAS 14 ^[2]

Date	Development
March 1980	Exposure Draft E15 Reporting Financial Information by Segment
August 1981	IAS 14 Reporting Financial Information by Segment
January 1983	Effective date of IAS 14 (1981)
January 1994	IAS 14 (1981) was reformatted
December 1995	Exposure Draft E51 Reporting Financial Information by Segment
August 1997	IAS 14 Segment Reporting1 July 1998Effective date of IAS 14 (1997)
November 2006	IAS 14 is superseded by IFRS 8 Operating Segments effective for annual periods beginning 1 January 2009

Differences between IAS 14 and IFRS 8

IFRS 8 requires companies to be more transparent about their business decisions and management information. Where IAS 14 required companies to base their reported business segments on the information presented in their financial statement, IFRS 8 requires them to also base this segmentation on any distinction made between business segments by key management in their decision making and information that is used internally by the company.

^[3]

References

1. ^{{cite web|title=IAS 14 - Business segments|url=http://www.iasplus.com/en/standards/ias/ias14|website=iasplus.com|publisher=Deloitte|accessdate=26 October 2016}}
2. ^{{cite web|title=IAS 14 - Business segments|url=http://www.iasplus.com/en/standards/ias/ias14|website=iasplus.com|publisher=Deloitte|accessdate=26 October 2016}}
3. ^{{cite web|title=A practical guide to segment reporting|url=https://www.pwc.com/gx/en/ifrs-reporting/pdf/segment-reporting.pdf|website=pwc.com|publisher=PwC|accessdate=26 October 2016}}

1 : International Accounting Standards Board

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