Mention the contents of IFRS 8 “Operating Segments”?
IFRS 8 “Operating Segments”
- – Definitions of industry and geographical segments;
- – Primary and secondary format for segment information;
- – Financial performance, requiring disclosure in respect of primary segment format;
- – Information about the format of the secondary;
- – Criteria for selection of segments for presentation in financial statements;
- – The accounting policies of the segment.
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