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

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IFRS 8: Basis for Conclusions