IFRS 8

GPTKB entity

Statements (76)

Predicate	Object
gptkbp:instance_of	gptkb:standard
gptkbp:bfsLayer	3
gptkbp:bfsParent	gptkb:standard
gptkbp:allows	management approach to segment reporting
gptkbp:applies_to	publicly traded companies listed companies
gptkbp:appointed_by	gptkb:International_Accounting_Standards_Board
gptkbp:based_on	internal management reports
gptkbp:effective_date	January 1, 2009
gptkbp:enhances	transparency in financial statements
gptkbp:facilitates	better resource allocation
gptkbp:focuses_on	operating segments
https://www.w3.org/2000/01/rdf-schema#label	IFRS 8
gptkbp:improves	comparability of financial information
gptkbp:is_adopted_by	gptkb:Bangladesh gptkb:Moldova gptkb:legislation gptkb:Indonesia gptkb:Argentina gptkb:Armenia gptkb:Australia gptkb:Bosnia_and_Herzegovina gptkb:Brazil gptkb:Chile gptkb:China gptkb:Colombia gptkb:Croatia gptkb:Estonia gptkb:Georgia gptkb:Hong_Kong gptkb:India gptkb:Japan gptkb:Kazakhstan gptkb:Kosovo gptkb:Malaysia gptkb:Mexico gptkb:Monarch gptkb:Montenegro gptkb:Nepal gptkb:New_Zealand gptkb:Pakistan gptkb:Peru gptkb:Philippines gptkb:Politician gptkb:Russia gptkb:Serbia gptkb:Singapore gptkb:Slovakia gptkb:Slovenia gptkb:South_Africa gptkb:Thailand gptkb:Ukraine gptkb:Azerbaijan gptkb:Belarus gptkb:North_Macedonia gptkb:Sri_Lanka gptkb:Uzbekistan gptkb:Native_American_tribe many countries
gptkbp:is_criticized_for	complexity in implementation
gptkbp:is_described_as	financial reporting guidelines
gptkbp:is_evaluated_by	regulatory bodies
gptkbp:is_influenced_by	economic conditions
gptkbp:is_part_of	gptkb:IFRS_standards global accounting standards
gptkbp:is_related_to	performance metrics financial performance
gptkbp:is_reviewed_by	gptkb:Company
gptkbp:is_supported_by	accounting professionals
gptkbp:is_used_in	financial reporting
gptkbp:replaced_by	IAS 14
gptkbp:requires	annual financial statements disclosure of segment information identification of reportable segments segment reporting
gptkbp:updates	amendments to IFRS