Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
consolidated financial statements
entities whose debt or equity instruments are traded in a public market |
| gptkbp:basisOfSegmentation |
management approach
|
| gptkbp:chiefOperatingDecisionMaker |
person or group responsible for allocating resources and assessing performance of segments
|
| gptkbp:compatibleWith |
separate financial statements of a parent
stand-alone financial statements of subsidiaries, joint ventures, or associates |
| gptkbp:fullName |
International Financial Reporting Standard 8 Operating Segments
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 8
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:purpose |
to require disclosure of information about an entity’s operating segments
|
| gptkbp:replacedBy |
gptkb:IAS_14_Segment_Reporting
|
| gptkbp:requiresDisclosureOf |
entity-wide disclosures about products and services, geographical areas, and major customers
segment liabilities (if regularly provided to chief operating decision maker) types of products and services from which each segment derives its revenues factors used to identify reportable segments segment assets segment profit or loss reconciliations of total segment revenues, profit or loss, assets, and liabilities to corresponding entity amounts |
| gptkbp:segmentReportingApproach |
based on internal reports reviewed by chief operating decision maker
|
| gptkbp:startDate |
1 January 2009
|
| gptkbp:bfsParent |
gptkb:IFRS_8_Operating_Segments
gptkb:International_Financial_Reporting_Standards |
| gptkbp:bfsLayer |
6
|