IFRS 8: operating segments

Plain-English guides to IFRS 8 operating segments, each with a worked example.

IFRS 8 requires listed companies to report segment information as management sees it. 1 guide, all free.

1 guide

IFRS 8 operating segments4 minute readIFRS 8 operating segments explained: the chief operating decision maker, identifying and aggregating segments, the 10% and 75% tests, and the disclosures.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.