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Showing 10 of 183 results for "operating segment"
IFRS 8 – Operating segments
How a business should report the information about its operating segments in annual financial statements and in interim financial reports.
Identifying operating segments
In some situations judgement is required to determine how best to meet IFRS 8’s core principle in identifying operating segments.
Aggregation of operating segments
IFRS 8 ‘Segmental Reporting’ aligns external reporting with what is reported internally by management by identifying and reporting operating segments.
Other application issues and Standards involving operating segments
This article in our ‘Insights into IFRS 8’ series sets out further application issues and information regarding other standards involving operating segments.
Reportable segments
Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.
Segment information to be disclosed
This article sets out the segment information that needs to be disclosed in the consolidated financial statements of the reporting entity.
From voluntary to mandatory ESG: How banks can future-proof their operations
As we move from voluntary ESG initiatives to mandatory legislation, we explore what the banking sector needs to prioritise.
Disclosures for interim financial statements
This article in our ‘Insights into IFRS 8’ series sets out an illustrative example of interim segment reporting disclosures.
California adopts new legislation on climate reporting
California increases the amount of sustainability information required to be disclosed by companies operating in the state.
Disclosures for annual financial statements
This article in our ‘Insights into IFRS 8’ series sets out illustrative disclosures under IFRS 8 for a fictional entity Illustrative Corporation Ltd and its subsidiaries (the Group).