IFRS 8 should be read in the context of its core principle and the Basis for Conclusions, the . Preface to IFRS Standards. and the . Conceptual Framework for Financial Reporting. IAS 8 . …

IFRS 8 requires an entity whose debt or equity securities are publicly traded to disclose information to enable users of its financial statements to evaluate the nature and financial …

2024年8月5日 · IFRS 8 mandates certain entity-wide disclosures (IFRS 8.31-34), covering areas like products and services, revenue from foreign countries, and non-current assets held in …

2021年10月14日 · IFRS 8 requires an entity to disclose information to enable users of its financial statements to evaluate the nature and financial effects of the business activities in which it …

本文我们即将通过介绍国际财务报告准则第8号 经营分部（IFRS 8 Operating Segment），来说明经营分部的相关内容。 首先我们需要明白一些基本概念的含义： 运营部门（Operating …

Insights into IFRS 8 Identifying Operating Segments Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic …

2022年2月14日 · Our ‘Insights into IFRS 8’ series considers some key implementation issues and includes interpretational guidance in certain problematic areas. We also include several …

2009年1月1日 · Who must apply IFRS 8? Each entity: whose debt or equity instruments are traded in a public market; or; that files, or is in the process of filing, its financial statements with …

IFRS 8 Operating Segments sets out requirements for disclosure of information about an entity’s operating segments and also about an entity’s products and services, the geographical areas …

2022年1月3日 · In order to improve the comparability of financial statements and disclosures across entities, IFRS 8 Operating Segments was issued. The standard requires disclosure of …