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19 sty 2006 · Learn about the requirements and disclosures of IFRS 8, which applies to entities with publicly traded securities. Find out how to identify, measure and report operating segments, products, services, geographical areas and customers.
- Global
IFRS Foundation, IASB, ISSB. Use and adoption of IFRS....
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Chętnie wyświetlilibyśmy opis, ale witryna, którą oglądasz,...
- United Kingdom
IFRS 8 requires particular classes of entities (essentially...
- Clarifications Arising From The Post-Implementation Review of IFRS 8
Background. The IASB carries out a post-implementation...
- Special Edition
Published on: 22 Dec 2006 On 30 November 2006, the...
- Global
IFRS 8 is an International Financial Reporting Standard that requires entities to disclose information about their business activities and economic environments. It defines an operating segment as a component of an entity that engages in business activities, is regularly reviewed by the chief operating decision maker, and has discrete financial information.
14 lut 2022 · Learn how to apply IFRS 8 'Operating Segments' to external reporting and internal management accounts. Download the article for the definition, requirements and examples of operating segments.
1 lis 2007 · Learn about the scope, identification, reporting and disclosure of operating segments under IFRS 8, the international financial reporting standard. This article explains the key concepts, criteria and examples of IFRS 8 with multiple-choice questions.
5 sie 2024 · Learn how to identify and report operating segments under IFRS 8, a standard that requires entities to provide additional information on their business activities and performance. Find out the quantitative thresholds, aggregation criteria, and disclosure requirements for operating segments.
IFRS 8 requires an entity to disclose information about its business activities and economic environments in its financial statements. It also sets out how to report and disclose information about products, services, geographical areas and major customers.
IFRS 8 Operating Segments sets out requirements for disclosure of information about an entity’s operating segments and also about an entity’s products and services, the geographical areas in which it operates, and its major customers.
