Operating Segments - applying IFRS8 in practice

Published by the IFRS team at Grant Thornton International Ltd.

The International Accounting Standards Board (IASB) published IFRS 8 Operating Segments to replace IAS 14 Segment Reporting for annual periods beginning on or after 1 January 2009 with earlier application permitted. This guide explains IFRS 8's key implementation issues and includes interpretational guidance in certain problematic areas. It also includes several examples illustrating the Standard's requirements.

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