2015/03/27 A fresh look at IFRS 8, 'Operating segments' 【詳細解説】
jp 詳細解説（In depth）
Segment reporting is viewed as a compliance exercise by many entities and, as such, its importance is often overlooked by management. This In depth explains the key requirements of IFRS 8, 'Operating segments', and discusses practical issues that have evolved over time. It also offers insights to the importance of segment reporting for telling the 'whole story' of an entity.