Special IAS Plus newsletter on operating segments
10 Feb 2006
On 19 January 2006, the IASB published Exposure Draft 8 Operating Segments.
ED 8 would replace IAS 14 and align segment reporting with the requirements of FASB's SFAS 131 Disclosures about Segments of an Enterprise and Related Information. Deloitte has published a (PDF 69k) explaining ED 8. You will find links to all past IAS Plus newsletters Here.