1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 8: Operating Segments
  2. IFRS 8: Basis for Conclusions
  3. Aspects of the management approach (paras. BC24-BC47)
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Aspects of the management approach (paras. BC24-BC47)

Comparing proposed amendment...
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)
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