IFRS 8 disclosure checklist

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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:
There are permanent links to these and related Deloitte publications on our Model Financial Statements Page.

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Correction list for hyphenation

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