Home  Journals  International Accounting  7(127) - 2009 July

A practical guide to segment reporting

Available online: 18 September 2009

Subject Heading: On the way to international standards

JEL Classification: 

This practical guide to applying IFRS 8, 'Operating Segments' provides an overview of the key requirements of the standard and some points to consider as entities prepare for the application of this standard for the first time. It includes sections on key implementation issues, key differences between IFRS 8 and IAS 14, first-time adoption of IFRS 8, and 30 Q&As.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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