Transcription of Operating Segments - Australian Accounting …
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Operating Segments - Australian Accounting …
Compiled AASB Standard AASB 8 Operating Segments This compiled Standard applies to annual periods beginning on or after 1 January 2016. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 January 2016. It incorporates relevant amendments made up to and including 11 November 2015. Prepared on 7 December 2015 by the staff of the Australian Accounting Standards Board. Federal Register of Legislative Instruments F2016C00040 AASB 8-compiled 2 COPYRIGHT Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2015 This compiled AASB Standard contains IFRS Foundation copyright material.
AASB 8-compiled 6 STANDARD revenues that are only incidental to the activities of the entity and would not be operating segments. For the purposes of this Standard, an entity’s post-employment benefit plans are not operating segments.
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