طبيعة أنشطة قطاعات الأعمال التشغيلية وفقا لمعيار الإبلاغ المالي الدولي (8)‎

Abstract EN

This research aims to study the requirements for the application of the international financial reporting standard (8) by Iraqi companies related to the identification of operational sectors and their disclosure in sectoral reports.

and to identify the main objectives that IFRS 8 can achieve for Iraqi companies when applied, the approach used in determining the information that must be reported, the way segments are organized within the company to make operating decisions, performance evaluation, and the impact of segmental reports by users.

internal and external influencers on the company's key decisions.

the researchers reached a set of conclusions, the most important of which is that the application of the international financial reporting standard (8) helps to improve administrative decision-making processes, generate more confidence in financial reports, clarify financial information that can be compared at the international level, and has a significant impact on planning the resources of the economic unit.

the researchers also concluded that sectoral information is a basic administrative tool that enables management to monitor performance, allocate resources, and develop business and market strategies.