QUALITY OF OPERATING SEGMENT DISCLOSURE IN FINANCIAL STATEMENTS UNDER IFRS 8

Abstract

The article examines how companies disclose operating segment information based on International Financial Accounting Standard 8 (IFRS 8). The purpose of the study is to determine how operating segment information is disclosed in companies' financial statements and what impact it has on the transparency of reporting. The results of the study show that companies operating in different industries comply with the requirements of IFRS 8 to varying degrees, and companies in the financial sector provide more detailed information that helps investors make informed decisions.