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Keywords: Extent of disclosure
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Journal Articles
Journal of Financial Reporting and Accounting (2018) 16 (1): 84–107.
Published: 12 March 2018
... and if it is responsible for 10 per cent or more of total firm revenues, operating profits or identifiable assets (IAS 14R, § 35). IAS 14R also required a range of mandatory disclosures for primary and secondary segments. European Union context Extent of disclosure Firm’s characteristics Geographic fineness...
