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IFRS

Insights into IFRS 8

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.

Principles in brief

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Identifying operating segments

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Aggregation of operating segments

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Reportable segments

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Segment information to be disclosed

Coming soon

Entity wide disclosures

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Other application issues and Standards involving operating segments

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Example disclosures of segment information

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Interim financial statements

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