Operating Segments This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 14 was subsequently amended by the following IFRSs: • • • • • • IAS 2 Inventories (as revised in December 2003). | IFRS 8 International Financial Reporting Standard 8 Operating Segments This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment issued in August 1981 and reformatted in 1994 . In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 14 was subsequently amended by the following IFRSs IAS 2 Inventories as revised in December 2003 IAS 8 Accounting Policies Changes in Accounting Estimates and Errors issued December 2003 IAS 16 Property Plant and Equipment as revised in December 2003 IFRS 3 Business Combinations issued March 2004 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations issued March 2004 IFRS 7 Financial Instruments Disclosures issued August 2005 . In November 2006 the IASB issued IFRS 8 Operating Segments which replaced IAS 14. IFRS 8 has been amended by IAS 1 Presentation of Financial Statements as revised in September 2007 . IASCF 815 IFRS 8 Contents paragraphs INTRODUCTION IN1-IN18 INTERNATIONAL FINANCIAL REPORTING STANDARD 8 OPERATING SEGMENTS CORE PRINCIPLE 1 SCOPE 2-4 OPERATING SEGMENTS 5-10 REPORTABLE SEGMENTS 11-19 Aggregation criteria 12 Quantitative thresholds 13-19 DISCLOSURE 20-24 General information 22 Information about profit or loss assets and liabilities 23-24 MEASUREMENT 25-30 Reconciliations 28 Restatement of previously reported information 29-30 ENTITY-WIDE DISCLOSURES 31-34 Information about products and services 32 Information about geographical areas 33 Information about major customers 34 TRANSITION AND EFFECTIVE DATE 35-36 WITHDRAWAL OF IAS 14 37 APPENDICES A Defined term B Amendments to other IFRSs APPROVAL OF IFRS 8 BY THE BOARD BASIS FOR CONCLUSIONS .
