IFRS 8 – OPERATING SEGMENTS

Abstract

Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date. The objective of IFRS 8 is to require

Keywords

• : operating segments, reporting of financial information, reportable segments,chief operating decision maker (CODM