paper contributes to the discussion on IFRS 8 especially on its applicability
within Nigeria business environment. The paper will give a summary of the
standard and will critically look at the standard vis-à-vis decision making in
an organization. Thereafter, the paper will discuss the reason why users of
financial statements may find segment reports useful as required by the
standard and then it concludes by analysing the scope of the standard, stating
the entities required ...