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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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Status: Amended
Version date: 21 February 2022 - onwards
Version 2 of 2

IFRS 8: Implementation Guidance

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