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Core principle (para. 1) |
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Scope (paras. 2-4) |
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Operating segments (paras. 5-10) |
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Reportable segments (paras. 11-19) |
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Disclosure (paras. 20-24) |
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Measurement (paras. 25-30) |
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Entity-wide disclosures (paras. 31-34) |
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Transition and effective date (paras. 35-36D) |
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Withdrawal of IAS 14 (para. 37) |
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Appendix A Defined term |
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Appendix B Amendments to other IFRSs |
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Approval by the Board of IFRS 8 issued in November 2006 |
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IFRS 8: Basis for Conclusions |
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Introduction (paras. BC1-BC8) |
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BC1-BC3 |
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Differences between IAS 14 and SFAS 131 (paras. BC4-BC5) |
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Academic research findings (para. BC6) |
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Meetings with users (paras. BC7-BC8) |
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Adoption of management approach (paras. BC9-BC17) |
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Scope of the standard (paras. BC18-BC23) |
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Aspects of the management approach (paras. BC24-BC47) |
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Specific measurement requirements for some items (paras. BC24-BC26) |
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Matrix form of organisations (para. BC27) |
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Quantitative thresholds (paras. BC28-BC29) |
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Interaction of aggregation criteria and quantitative thresholds (para. BC30) |
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Aggregation of operating segments (paras. BC30A-BC30B) |
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Inclusion of US guidance (paras. BC31-BC33) |
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Information about segment assets (paras. BC34-BC35A) |
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Reconciliation of segment assets (para. BC35B) |
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Information about segment liabilities (paras. BC36-BC38) |
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Level of reconciliations (paras. BC39-BC42) |
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Lack of a competitive harm exemption (paras. BC43-BC45) |
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Adoption of the term 'impracticable' (paras. BC46-BC47) |
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Entity‑wide disclosures (paras. BC48-BC58) |
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Geographical information (paras. BC48-BC50) |
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Exemption from entity‑wide disclosures (paras. BC51-BC53) |
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Country of domicile (paras. BC54-BC55) |
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Subtotal for tangible non‑current assets (paras. BC56-BC57) |
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Information about major customers (para. BC58) |
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Interim financial information (para. BC59) |
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Differences from SFAS 131 (para. BC60) |
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Transitional provisions (paras. BC61-BC62) |
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Appendices |
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Appendix A Background information and basis for conclusions of the US Financial Accounting Standards Board on SFAS 131 |
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Appendix B Amendments to Basis for Conclusions on other IFRSs |
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Dissenting opinions |
|
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IFRS 8: Implementation Guidance |
