TY  - BOOK
ED  - Junta de Normas Internacionales de Contabilidad
TI  - Basis for conclusions on exposure draft: ED 8 operating segments 
SN  - 1905590024
U1  - 657.30218 21
PY  - 2006///
CY  - London
PB  - International Accountig Standards Board
KW  - NORMAS INTERNACIONALES DE INFORMACION FINANCIERA
KW  - NIIF
KW  - IFRS
N1  - Introduction -- Differences between IAS 14 and SFAS 131 -- Academic research findings -- Meetings with users --  Adoption of management approach -- Scope of the standard -- Trsnsitional provisions -- Alternative view -- Appendix A: Background information and basis for conclusions of the US Financial Accounting Standards Board on SFAS 131 -- Appendix B: Amendments to basis for conclusions on other IFRSs
UR  -  http://www.nzica.com/Technical/Financial-reporting/~/media/NZICA/Docs/Tech%20and%20Bus/exposure%20drafts/Expired%20exposure%20drafts/IASB%20and%20IFRIC%20exposure%20drafts/Basis%20for%20conclusions%20on%20ED-8%20Operating%20segments%20-%20January%202006.ashx
ER  -