A research report7 found that users were worried about the lack of comparability among segment-al disclosures of different companies following the issue of IFRS 8. Discuss:

(a) why it should have resulted in a lack of comparability;

(b) whether it is more relevant because its format and content are not closely defined;

(c) whether any of the other financial statements would be more relevant to users if they were free to format as they wished;

(d) whether inter-firm comparability is more important than inter-period comparability.