This chapter focuses on the diversity of financial reporting frameworks in the airline industry considering past and present. While diversity of financial reporting frameworks existed in the past, currently, the majority ...

This chapter focuses on the application of segment reporting under IFRS 8 in the context of the airline industry. It analyses the airlines’ disclosures related to segment reporting considering 11 aspects of segment reporting ...

This chapter focuses on the international aspects of auditing in the context of the airline industry for the year 2018. This chapter finds that International Standards on Auditing have been widely adopted in the global ...