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Insights into IFRS 8 Operating Segments

The Grant Thornton International IFRS team has three new publications in the Insights into IFRS 8 series:

  • Identifying Operating Segments;
  • Aggregating Operating Segments;
  • Reportable Segments.

For entities that operate in a variety of types of businesses, geographical locations, regulatory or economic environments or markets, high quality management accounts are essential. They enable management to monitor performance, allocate resources and devise business and market strategies.

IFRS 8 Operating Segments requires much of this management information for publicly listed entities to be published externally, so that investors, analysts and other users of the entities’ financial statements can review an entity’s operations from the same perspective as management.

The Insights into IFRS 8 series considers key implementation issues, provides interpretational guidance in certain problematic areas and includes several examples illustrating the standard’s requirements.

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