Transcription of IFRS 8 Operating segments - EY
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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 5 Measurement of segment information • IFRS 8 requires that the amount of each segment item reported is the measure reported to the chief operating decision maker (CODM) in
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