IFRS 8 disclosure checklist
07 Feb 2007
We have published an IFRS 8 Disclosure Checklist as a supplement to our IFRS Presentation and Disclosure Checklist for 2006.
IFRS 8 Operating Segments was issued in November 2006 and is effective for annual financial statements for annual periods beginning on or after 1 January 2009. Earlier application is permitted. IFRS 8 replaces IAS 14 Segment Reporting.
Once IFRS 8 is effective, segment reporting under IFRSs and US Generally Accepted Accounting Principles will be converged except for some minor differences. Click to download:
- IFRS 8 Disclosure Checklist (PDF 694k).
- IFRS Presentation and Disclosure Checklist for 2006 (PDF 561k).
