Insights into IFRS 8
02 Jan 2023Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. We also include several examples illustrating the Standard’s requirements.
Insights into IFRS8 series
Principles in brief
IFRS 8
Introducing IFRS 8, key implementation issues and interpretational guidance in certain problematic areas.
Identifying operating segments
IFRS 8
Download the full article for the requirements when identifying operating segments.
Aggregation of operating segments
IFRS 8
Download the full article for the requirements when aggregating operating segments.
Reportable segments
IFRS 8
Download the full article for the requirements of identifying reportable segments.
Segment information to be disclosed
IFRS 8
Download the full article setting out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.
Entity-wide disclosures
IFRS 8
Download the full article for the requirements for entity-wide disclosures.
Other application issues and Standards involving operating segments
IFRS 8
Download the full article for further application issues and information regarding other standards involving operating segments.
Disclosures for annual financial statements
IFRS 8
The illustrative disclosures in this article are based on a fictitious entity, and so cannot be viewed as the only acceptable way of providing segment disclosures.
Disclosures for interim financial statements
IFRS 8
This article sets out example disclosures of segment information in a set of condensed interim financial statements.
