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IFRS 8: Operating segments

IFRS 8 Operating Segments sets out requirements for disclosure of information about an entity’s operating segments and also about an entity’s products and services, the geographical areas in which it operates, and its major customers.

IFRS 8 Operating Segments

This recently updated factsheet contains a summary of the reporting requirements for IFRS 8, with some practical guidance that will help with implementing the requirements.

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Summary and timeline

Looking for the synopsis? Our IFRS 8 summary and timeline features information on current proposals and a timeline of IASB updates.

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The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.

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