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  1. IFRS 8: Operating Segments
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IFRS 8: Operating Segments

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