IFRS 8 should be read in the context of its core principle and the Basis for Conclusions, the Preface to IFRS Standards and the Conceptual Framework for Financial Reporting. IAS 8 …

IFRS 8 requires an entity whose debt or equity securities are publicly traded to disclose information to enable users of its financial statements to evaluate the nature and financial …

IFRS 8 Operating Segments provides guidelines for reporting financial information by segment, helping users understand an entity's performance and future prospects.

About IAS 8 prescribes the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in …

2021年10月14日 · Introductory article summarising the requirements and scope of IFRS 8 and key steps in determining reportable segments.

Our ‘Insights into IFRS 8’ series is designed to illustrate how IFRS 8 should be applied and it provides guidance and insight in some problematic areas. We also include several examples …

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 …

IFRS 8 Operating Segments Core principle—An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities …

2022年1月3日 · In order to improve the comparability of financial statements and disclosures across entities, IFRS 8 Operating Segments was issued. The standard requires disclosure of …

2022年2月14日 · Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. We also include several …