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IFRS

Insights into IFRS 8

14 Feb 2022

Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. We also include several examples illustrating the Standard’s requirements.

IFRS 8

Principles in brief

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IFRS 8

Identifying operating segments

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IFRS 8

Aggregation of operating segments

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IFRS 8

Reportable segments

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IFRS 8

Segment information to be disclosed

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IFRS 8

Entity wide disclosures

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IFRS 8

Other application issues and Standards involving operating segments

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IFRS 8

Disclosures for annual financial statements

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IFRS 8

Disclosures for interim financial statements

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