IFRS 8 Operating segments - EY

ifrs 8 Operating segments Implementation guidance Contents Introduction 2. Section 1 4. ifrs 8 and IAS 14: The key differences Section 2 6. Application of the requirements of ifrs 8. Section 3 16. Illustrative example Section 4 25. Frequently asked questions This publication is intended to assist readers in understanding the requirements of and does not attempt to explain all of the requirements of ifrs 8. In case of doubt as to the requirements, it is essential to refer to the relevant paragraph of ifrs 8 and, when necessary, to seek appropriate professional advice. ifrs 8 Operating segments Implementation guidance 1. Introduction Overview Background This publication provides information ifrs 8 differs from its predecessor segment reporting was identified as about the requirements of the newly because it introduces a management part of the International Accounting issued ifrs 8 Operating segments , reporting approach to identifying and Standards Board's (IASB or Board) short- which becomes effective for annual measuring the results of reportable term project to reduce the differences reporting periods beginning on or after Operating segments .

IFRS 8 Operating segments Implementation guidance 3 aspect of IFRS 8 is the requirement to disclose information that is actually being used internally by management. The IASB

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  Operating, Ifrs, Segment, Ifrs 8 operating segments, Of ifrs

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