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IFRS 8 Operating Segment series

‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. There are also several examples included which illustrate the Standard’s requirements.

The articles set out below in our ‘Insights into IFRS 8’ series have been written to assist preparers of financial statements and those charged with the governance of reporting entities understand the requirements set out in IFRS 8,and revisit some areas where confusion has been seen in practice.
We hope you find the information in these articles helpful in giving you some insight into IFRS 8. If you would like to discuss any of the points raised, please speak to your Grant Thornton advisor.

 

Identifying operating segments

Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas.

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Aggregation of operating segments

This article sets out the requirements when aggregating operating segments, which is closely linked to reportable segments.

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Reportable segments

This article sets out the requirements of identifying reportable segments, which is closely linked to aggregating operating segments.

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IFRS 8 - Principles in brief

Our ‘Insights into IFRS 8’ series considers key implementation issues and provides interpretational guidance in certain problematic areas.

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Segment information to be disclosed

IFRS 8’s ‘management approach’ has the effect that reportable segments and segment information will vary according to the information used by the CODM.

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Entity-wide disclosures

IFRS 8 requires entities within its scope to make certain product and service and geographical disclosures for the entity as a whole rather than by reportable segment. These are referred to as entity-wide disclosures.

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Other application issues and Standards involving operating segments

High quality management accounts enable management to monitor performance, allocate resources and devise business strategies.

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