Our ‘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
Segment information to be disclosed
Download the full article setting out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.
Other application issues and Standards involving operating segments
Download the full article for further application issues and information regarding other standards involving operating segments.
Disclosures for annual financial statements
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.