IFRS 8 Operating Segments - A Closer Look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

Abstract: The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments. Segment information is one of the most vital aspects of financial reporting for investors and other users. The IFRS 8 requires an entity to adopt the ‘management approach’ to reporting on the financial performance of its operating segments. This article presents a closer look of the standard (objective, scope, and disclosures).

Keywords: International Financial Reporting Standard; Segment Reporting; Operating Segments; IFRS 8; IASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008-04-20
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Published in The Management Accountant 5.43(2008): pp. 316-321

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:40217

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