Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
consolidated financial statements
entities whose debt or equity instruments are traded in a public market separate financial statements of a parent with publicly traded instruments |
| gptkbp:basedOn |
management approach
|
| gptkbp:category |
Financial reporting
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 8 Operating Segments
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:objective |
to enable users to evaluate the nature and financial effects of business activities
to enable users to evaluate economic environments in which the entity operates |
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:replacedBy |
gptkb:IAS_14_Segment_Reporting
|
| gptkbp:requiresDisclosureOf |
products and services
geographical areas information about operating segments major customers |
| gptkbp:segmentInformationReported |
consistent with internal reports to chief operating decision maker
|
| gptkbp:standardNumber |
gptkb:IFRS_8
|
| gptkbp:startDate |
1 January 2009
|
| gptkbp:bfsParent |
gptkb:IFRS
|
| gptkbp:bfsLayer |
5
|