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IFRS 8: Operating segments

IFRS 8 Operating Segments sets out requirements for disclosure of information about an entity’s operating segments and also about an entity’s products and services, the geographical areas in which it operates, and its major customers.

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Featured factsheet

‘IFRS 8 Operating Segments’ contains a summary of the reporting requirements for IFRS 8, with some practical guidance that will help with implementing the requirements.

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Exclusive IFRS 8 Operating Segments
  • Helpsheets and support
  • 22 Nov 2022
  • PDF (291kb)
This recently updated factsheet contains a summary of the reporting requirements for IFRS 8, with some practical guidance that will help with implementing the requirements. (last updated November 2022).

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Exclusive Operating segments
  • eBook chapter
  • 2023
  • PKF International Ltd
  • Wiley Interpretation and Application of IFRS Standards
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IFRS 8.
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International GAAP 2024: The global perspective on IFRS
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