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 . Accounting Policies, Changes in Accounting Estimates and Errors. provides a basis for selecting and applying accounting policies in the absence of explicit ...

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 effects of the different business activities in which it engages and the different economic environments in which it operates.

Aug 5, 2024 · IFRS 8 mandates certain entity-wide disclosures (IFRS 8.31-34), covering areas like products and services, revenue from foreign countries, and non-current assets held in foreign countries (illustrated in IFRS 8.IG5).

Oct 14, 2021 · IFRS 8 requires an entity to disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.

本文我们即将通过介绍国际财务报告准则第8号 经营分部（IFRS 8 Operating Segment），来说明经营分部的相关内容。 首先我们需要明白一些基本概念的含义： 运营部门（Operating segment）：一个企业的组成部分。

Insights into IFRS 8 Identifying Operating Segments 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. This article sets out the requirements when identifying operating ...

Feb 14, 2022 · 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. This article sets out the requirements when identifying operating segments.

Jan 1, 2009 · Who must apply IFRS 8? Each entity: whose debt or equity instruments are traded in a public market; or; that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of trading its instruments on a public market.

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.

Jan 3, 2022 · In order to improve the comparability of financial statements and disclosures across entities, IFRS 8 Operating Segments was issued. The standard requires disclosure of information about an entity’s operating segments, including segment revenue and profit or loss.