| Line 12: | Line 12: | ||
|sort=00008 | |sort=00008 | ||
|level=1 | |level=1 | ||
| + | |keywords=IFRS, Standard, Financial, Reporting, GAAP, Operating, Entity, Subsidiary | ||
| + | |description=IFRS 8 requires publicly traded entities to provide insights of operating segments in their financial statements | ||
}} | }} | ||
IFRS 8 Operating Segments requires an entity whose debt or equity securities are publicly traded to disclose information to enable users of its financial statements to evaluate the nature and financial effects of the different business activities in which it engages and the different economic environments in which it operates.
IFRS 8 Operating Segments specifies how an entity should report information about its operating segments in annual financial statements and in interim financial reports. It also sets out requirements for related disclosures about products and services, geographical areas and major customers.
IFRS 8 Operating Segments is Copyright: IFRS Foundation
| ID | Name | Level | x |
|---|---|---|---|
| IFRS | International Financial Reporting Standards | 0 | IFRS |
| IFRS08 | IFRS 8 Operating Segments | 1 | IFRS08 |