BC35B The Board received a request to clarify in paragraph 28(c) that a reconciliation of the total of the reportable segments' assets to the entity's assets should only be disclosed if that amount is regularly provided to the chief operating decision maker. This clarification would make this paragraph consistent with paragraphs 23 and 28(d). The Board agreed with the request and decided to modify paragraph 28(c) to achieve this.
Version date: 26 February 2020 - onwards
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