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IFRS 8: Operating SegmentsCore 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 termAppendix B Amendments to other IFRSsApproval by the Board of IFRS 8 issued in November 2006IFRS 8: Basis for ConclusionsIntroduction (paras. BC1-BC8)BC1-BC3Differences 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)AppendicesAppendix A Background information and basis for conclusions of the US Financial Accounting Standards Board on SFAS 131Appendix B Amendments to Basis for Conclusions on other IFRSsDissenting opinionsIFRS 8: Implementation Guidance
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Version date: 10 February 2017 - onwards

Core principle (para. 1)

1 An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.

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