WDROŻENIE MSSF 8 SEGMENTY OPERACYJNE W SPÓŁKACH BRANŻY DRZEWNO-PAPIERNICZEJ
IMPLEMENTATION OF IFRS 8 OPERATING SEGMENTS IN COMPANIES OF THE WOOD AND PAPER INDUSTRY

Summary/Abstract: The main task of the International Financial Reporting Standards is to standardize and to make it possible to compare companies’ financial statements independently of their legal and economic environment. In order to improve the functioning of listed companies, high-standard reports play an important role, taking into consideration the criteria imposed by IFRS 8 Operating Segments. The purpose of this paper was to evaluate the implementation of IFRS 8 in the listed companies of the wood and paper industry and to discuss the range of presentation of information on operational and geographical segments. Conducting the analysis on the topic enabled the use of the following research methods: literature studies, and document analysis method. The carried out research has confirmed that wood-based stock companies have implemented IFRS 8, whereas the Operating Segments have not contributed to a bigger spectrum of information related to the operating segments and improvement of their quality.

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