Authors: Ghassan H. Mardini; Hesham I. Almujamed
Addresses: Department of Accounting & Information Systems, College of Business & Economics, Qatar University, P.O. Box 2713, Doha, Qatar ' Accounting Department, College of Business Studies, Public Authority for Applied Education and Training, P.O. Box 58, Dasma, Kuwait
Abstract: The objective of this paper is compare the segmental information disclosures of Qatar companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. This study found that the segmental disclosures under IFRS 8 have increased compared to the information published under IAS 14R. There is an increase in the number of companies disclosing segmental information while the number of business and geographic segments for which information was provided rose under IFRS 8. IAS 14R required items were still being provided in 2009, and the new segmental information required (if reviewed by the CODM) under IFRS 8 was also disclosed. As a result, the total number of segmental items disclosed increased. Moreover, the majority of companies identify the CODM as the chief executive officer. Thus, this research shows that IFRS 8 compliance amongst Qatari listed companies has resulted in an increase in the number of segments and items per segment disclosed.
Keywords: IFRS 8; IAS 14R; IASB; segmental information; operating segments; internal reports; Qatar; IFRS adoption; International Financial Reporting Standards; International Accounting Standards; information disclosure.
International Journal of Managerial and Financial Accounting, 2015 Vol.7 No.3/4, pp.173 - 197
Available online: 22 Feb 2016 *Full-text access for editors Access for subscribers Purchase this article Comment on this article