IAS Plus newsletter — Special Edition – IFRS 8 'Operating Segments'

Published on: 22 Dec 2006

On 30 November 2006, the International Accounting Standards Board issued IFRS 8 Operating Segments annual financial statements for periods beginning on or after 1 January 2009, although earlier application is permitted. Once IFRS 8 is effective, segment reporting under International Financial Reporting Standards and US Generally Accepted Accounting Principles will be converged except for some minor differences.

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