IFRS 8 ‘Operating Segments’

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IFRS 8 ‘Operating Segments’ is the new standard on segmental reporting which replaces IAS 14 ‘Segmental reporting’.

The key principle in IFRS 8 is that an entity must provide disclosures about its operating segments based upon the information that is provided internally to management for evaluating the performance and deciding on how to allocate resources to those operating segments.

We outline the new disclosure requirements, provide advice on practical implementation and consider the possible impact on goodwill impairment.