Last Updated on 12/02/2020 by 75385885
IFRS 8 Operating Segments
IFRS 8 Core principle Scope
1 An entity shall disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it engages and the economic environments in which it operates.
2 This IFRS (IFRS 8) shall apply to:
- the separate or individual financial statements of an entity:
- whose debt or equity instruments are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets), or
- that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organisation for the