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Special edition IAS Plus Newsletter on IFRS 8

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22 Dec 2006

Deloitte's IFRS Global Office has published a special edition of our IAS Plus Newsletter titled IFRS 8 Operating Segments.

On 30 November 2006, the IASB issued IFRS 8, which replaces IAS 14 Segment Reporting. This newsletter explains the requirements of IFRS 8 and how it differs from IAS 14. IFRS 8 is mandatory for 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 IFRSs and US Generally Accepted Accounting Principles (SFAS 131) will be converged except for some minor differences. IFRS 8 will expand significantly the requirements for segment information at interim reporting dates. Click for Newsletter (PDF 113k). You will find all Past IAS Plus Newsletters Here

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